تعزيز تطبيق معيار التدقيق الدولي (570)‎ المتعلق باستمرارية الوحدة الاقتصادية باستعمال نموذجي Kida and Z-Score : دراسة تطبيقية على عينة من المصارف في اقليم كوردستان العراق

الملخص EN

The research aims to show the role of two models Kida and Z-Score in predicting the ability of the entity to continue or not, which helps the auditor in obtaining additional assurance related to the International Standard on Auditing (570), by applying to a sample of banks in the Kurdistan region of Iraq listed in the Iraq Stock Exchange.

The study included the years (2012-2015), and the researcher reached a set of conclusions, the most important of which can be used two models Kida and Z-Score by the auditor to ensure the entity to continue or not because the outputs of two models can be reliable in determining the ability Entity on continuity.

As the researcher presented a set of recommendations, including the need to use Kida and Z-Score models by the auditor to assess the extent of the Entity is estimated to continue its activities as effective tools and are characterized by precision and ease and facilitate the application of International Standard on Auditing (570) related to the Going Concern.