Joint Audit: Improve or Impair of the Auditing Quality

In most countries، various audit firms، supervise or auditing the government operates and expenditures. These parallel activities create problems for these institutes. On the one hand، it may create repetition and overlapping، even contradiction، between the country''s high auditing institute and other auditing firms. On the other hand، it may help to create opportunities for instructional cooperation، information share and auditing methodology and it may decrease the pressure on state-run audit institutes. The traditional knowledge and epistemology considers joint audit as the factor of improving audit quality through enhancing precision level in securing audit witnesses and preserving the auditors'' desired independence which is resulted from the lack of cooperation resulted from stimulus two auditors. The theoretical base of this argument lies in this statement that «Two minds are better than one.» The main objective of this article is to express two destructive categories of auditing quality i. e. «free ride» and securing opportunities for exchanging ideas and compromising over auditor''s independence، meanwhile it will deal with the benefits and deficits of cooperation among audit institutes.