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The challenges facing auditing profession now, especially after the collapse of many international firms such as Enron of energy, the huge thefts in Arthur Andersen firm, the collapse of Word company, and the financial crisis have led to many criticisms and accusations to auditing profession regarding its usefulness, the quality of the service it presents, the extent of the auditor responsibility, and why he is not completely accountable for the reliability of financial statements. All of these have deepened the rationality gap and the legal responsibility emerging due to the expectation of more effective role in accounts auditing compared with what really achieved and the difference between the anticipated responsibility of the auditor and his actual responsibility in real world.

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A. personal information.1. name: Waheed Mahmoud ramo Mahmoud El-Ibrahimi.2. place and date of birth: Iraq/Mosul on 20/5/1967.B. Specialization: 1. General Specialization: accounting;2. Private Specialization: financial accounting and auditing;

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