دور معيار التدقيق الدولي (540)‎ تدقيق التقديرات المحاسبية في الكشف عن ممارسات إدارة الأرباح : بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research seeks to clarify the role of International Auditing Standard No.

(540) auditing accounting estimates in disclosing profit management practices, as the external auditor has an important role in verifying the adequacy of future financial information disclosure within the framework of what international auditing standards have organized, as it is usually practiced Profits management by manipulating those estimates, and the accounting estimates are linked to the implicit risks, as the International Auditing Standard No.

(540) indicated that there is a direct relationship between the implicit risks and the amount or size of evidence evidence, that is, the greater the underlying risk, the greater the evidence to be obtained.

In order to achieve the hypothesis of research in how to apply the standard of accounting estimates, the implicit risks were measured as stated in the audit approach according to the risk method prepared by (the Federal Office of Financial Supervision), as well as the reliance on analytical procedures and indicators of the quality of profits, especially the calculation of the value of optional extraordinary receivables, The most important conclusions of the study are that the auditor's procedures to verify the objectivity of accounting estimates based on International Auditing Standard No.

(540) auditing accounting estimates affect the type of opinion of the auditor, whether the company is a profit management practice, and whether there are material misstatements in the financial statements.

As for the most important recommendations that the study reached, the necessity to include audit evidence in the Iraqi environment, an audit guide for accounting estimates, as well as the interest of auditors in the Iraqi environment in calculating the value of total dues and optional and non-optional dues, as this helps the auditor in uncovering profit management practices.