Abstract

The Research has been included clarification of both the concept of brainstorming, the importance of use it in the audit and the concept of fraud in the financial statements, the responsibility of auditors about it, and the need to brainstorm in detection of fraud when auditing the financial statements.The researchers have been tested hypotheses of research through analysis of the results of the field study for the sample of Iraqi auditors opinions , the research has concluded that the use of strategy of brainstorming in auditing can contribute to provide evidence for improve the auditors abilities to discover of frauds, and can be done through the use of a multi-stage depend on the auditors collect information related of danger of the misestimating materially due to fraud, and then use brainstorming sessions to identify the risk factors of fraud, and use this information to improve assess of the fraud risks, which that can contribute in changing of the audit staff and amend of the audit timing , in addition to the adequacy of the audit procedures.

The article was added to IASJ on 2015-02-19

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