Sohad Sabih Alsaffar1, Sarah Abd Ulmalik. Abd Ulhameed2, Noor Sabah Hussein3 1,2,3 Technical College of Management, Baghdad, Middle Technical University,Iraq, “Adopting the ISA 330 When Designing Auditing Procedures And Its Impact on Enhancing Legal Accountability : An Exploratory Study of A Sample of Auditors”, TECH, vol. 14, no. 1, Feb. 2026.