مدى إمكانية مراقبي الحسابات من تطبيق معيار التدقيق الدولي رقم (710)‎ : دراسة استطلاعية لآراء مراقبي الحسابات في إقليم كوردستان-العراق

الملخص EN

International Accounting and Auditing standards are widely accepted by Professional Accounting Associations and Organizations as a result of the wide developments and transformations witnessed in the economic arena from economic openness and the emergence of multinational Companies.

As well as a discrepancy in accounting practices among States, the preparation and issuance of these standards required a lot of effort and time from the accounting associations, in particular the International Accounting Standards Board (IASB) and International Auditing and Assurance Standards Board (IAASB) to be as they are now, these standards, like the rest of the standards in the Accounting and Auditing profession, remain an area of revision and amendment where necessary.

The Board of Accounting and Auditing Standards in the Republic of Iraq issued by the Federal Board of Supreme Audit issued a decision to apply the following: International Accounting Standards (IAS) (1) and International Accounting Standards (IAS) (8) As of the year 2018.The future is expected to involve decisions to apply International Standard on Auditing (ISA), particularly Auditing standards related to International Accounting Standards IAS (1) and International Accounting Standards IAS (8).

So, in a proactive step we found it necessary to explore the Auditors' readiness to apply International Standard on Auditing (ISA) (710), which is related to International Accounting Standards IAS (1).

The theoretical aspect of the research is International Accounting Standards IAS (1) and International Standard on Auditing (ISA) (710), As well as Audit Evidence in Iraq and its comparison with International Standard on Auditing (ISA) (710).

The practical aspect of the research is a prospective study on opinions of the auditors in the Kurdistan Region / Iraq, to identify the extent to which they can apply the International Standard on Auditing (ISA) (710).

And more specifically their willingness to implement audit procedures and auditor's reports as set out in the Standard.