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The use analysis value chain such information in the provision as financial so information quality meet and satisfy the needs of users such information , particularly investors and lenders as the identification needs financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the behavior users as accounting information to reflect the information shown in the financial statements of their preferences and then fit their use of current and futuristic through interpretation and prediction of their behavior , which is one of the essential activities in value information has been the use in which information determining characteristics and convenience of representation sincere more important for As is the quality of accounting information the grade benefit if they were employed information in the best possible way for the benefit of the users of information dissimilar not only to their forms decision but also in terms of their behavior and style of their awareness depending on the way of thinking and reflexes and response to cognitive-based culture, accounting, administrative, and the time period financial statements because the more realize and understand user information whenever they are more suitable for decision adds to know where his

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AbstractThe purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessary and most priority skills. The researcher reached a number of conclusions, the most important of which is the lack of matching of local requirements comparing to the international ones. In light of the above, the most important recommendations of the research were the necessity of requiring auditors to pursue continuing professional education and focus on professional fellowships, in order to ensure the qualifications of auditors with the appropriate scientific and professional qualifications. Quantitative methods and accounting information systems and professional organizations set a minimum of 120 hours of continuing vocational education for at least three years in accordance with international requirements.

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The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience.

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The research aimed at framing concept of value relevance, especially value relevance of accounting information. It shows and discusses the most prominent statistical models that is used for measuring value relevance of accounting information beside determining basic variables in each model. This research also viewed the measurement effect of value relevance of accounting information in stocks prices for a sample of economical units that is recorded in Iraqi stock market.This research is applied to a sample of economical banking units-Companies in banking sector-that is recorded in Iraqi stock market and the sample of research is 17 economical banking units for periods 2012-2013. Depending on the models of price, the research comes up with a group of conclusions. The most important conclusion is that there is the marked fall of the explanatory power of coefficient of determination R2 for each of the following individually: (1) The operating earnings for per share, (2) The book value for equity for per share.The mentioned fall in value relevance of accounting information is considered as indicator of weakness in the financial reporting level in Iraq.

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