تحليل الأهمية النسبية لبنود القوائم المالية و دورها في تضييق الأحكام الشخصية لمراقب الحسابات : دراسة تحليلية في شركة إنتاج الألبسة الجاهزة

الملخص EN

Given the momentum of work in economic units and the reliance on voluntary audits, the use of relative importance indicators will limit the auditor’s judgments, that is, determining a low monetary value of relative importance leads to an additional and inappropriate effort by the auditor, and if he determines a high monetary value, he may ignore A fundamental error for this is the auditor’s reliance on the indicators of International Standard No.

320 issued by the International Federation of Accountants, which limits the auditor’s judgments that lead him to issue an inappropriate opinion on fundamentally distorted financial statements and an indicator (5%) will be adopted for the minimum relative importance in The items of the financial statements of importance and (10%) in the upper limit of materiality, according to what has been set by (IFAC).The aim of the research is to identify the reduction of the auditor’s judgments in the audit process that may expose the auditor to severe consequences that affect and be affected by it to the acceptable low level by adopting audit procedures approved in accordance with Iraqi accounting standards and rules in light of the relative importance, and determining the levels of audit approved according to the relative importance by Professional organizations interested in auditing affairs and comparing what has been audited by the Federal Office of Financial Supervision and determining the difference between them.

To achieve the objectives of the research and test its hypotheses, the actual data of the company for the production of ready-made garments for the years (2016, 2017, 2018), which is a joint stock company and according to its availability in the Iraqi market, was relied upon.

for Securities.The research reached a set of conclusions, the most important of which are: 1- Relying on the relative importance of the audit gives the auditor the percentage of detailed audit that he must adopt in light of a certain percentage of the permissible risk and based on this percentage, he determines the sample according to which he will base his opinion on the financial statements in an impartial and scientific manner and avoiding legal accountability from the client or the profession or the third party (the users of the financial statements).

2- Through the comparison processes in the process of issuing an opinion according to personal judgments in some cases, we notice a significant difference between the issuance of the opinion according to the relative importance indicators specified by the FASB on the judgments of the observer, and this indicator proves the hypothesis put forward.

The research reached a set of recommendations, the most important of which are: • Motivating auditors to conduct audits according to the relationship between audit risk, relative importance and the size of audit samples to reach scientific and objective results to an acceptable extent to avoid falling into the audit risk of expressing an incorrect opinion on the financial statements, which leads to accountability from the related parties.

• The need to take into consideration the relative importance at all stages of the audit process in the process of planning, implementation and issuing an opinion, given the effective indicators it contains in judging the importance of the element or not.