Author(s): Youssef Abdel Salam Abdi
The study attempts to answer the following questions: Are the reports of the auditors in Iraq of high quality, are the financial companies taken as a sample contributing to the Iraq stock exchange with high financial performance, do the reports of the auditors have an impact on the financial performance of a sample of companies participating in the market? Iraq Stock Exchange for the period (2021-2018). The importance of the study emerges from knowing the quality of the auditors' reports and the impact of those reports on the nature of the financial performance of a sample of private companies participating in the Iraq Stock Exchange for the period.(2021-2018). The research was based on the hypothesis that (the auditors' reports affect significantly and positively the financial performance of a sample of companies participating in the Iraq Stock Exchange). In order to prove this hypothesis, the (descriptive) analytical method was used.