The auditor's use of the model (Cindik & Armutlulu) to predict financial failure and its impact on the faithful t representation of accounting information

Abstract

This research has been considered a legal model (Cindik & Armutlulu) to predict financial failure on the basis of relevant accounting information) companies, and the research problem lies (Does the external auditor in Iraq use financial failure prediction models from the credibility of accounting information The company's ability to continue during the audit process ), he used the financial statements of the companies listed on the Iraq Stock Exchange and the auditor’s reports for the financial investment for investment, which was adopted on the financial platform from (2011-2020). (Cindik & Armutlulu ) model  to predict financial failure, while the second axis focused on the auditor’s measurement of honest accounting representation, and the researcher used the model (Pustylnick) validity of faithful accounting validity, and the research reached the most important of which is the existence of an inverse relationship between financial failure and honest financial representation Accounting, as well as the case with a significant effect of information.