Adnan Abbas
The research aims to measure the effect of the professional focusing on doing one thing very well of audit offices and companies in the quality of accounting earnings, and this goal is accomplished or gained with effort by studying the subject of professional focusing on doing one thing very well of audit offices and companies in all its aspects, and identifying the effect relationship between professional focusing on doing one thing very well and the quality of accounting earnings, by depending on the once-a-year related to managing money reports data for a sample of the Iraqi banks listed in the Iraq Stock Exchange. For measuring the level of professional focusing on doing one thing very well of the offices and companies that practiced auditing the banks, the research sample. The person who works to find information used the weighted out of all the people who buy a product like a car, how many people buy it from a particular company measure, and the earning smoothing feature model was used. To measure the quality of the accounting earnings of the research sample, and for related to numbers testing the research educated guesses, the related to studying numbers program (SPSS) was used, to find out the size of the relationship, the effect and the level of importance between the research numbers that change. The results decided that there is an acceptable level of professional focusing on doing one thing very well in the audit offices and companies that practiced auditing the related to managing money reports of banks.