تأثير تطبيق متطلبات القياس و الإفصاح لمعايير المحاسبة و الإبلاغ المالي الدولية في نطاق عملية التدقيق

الملخص EN

IAS/IFRS refers to the principles and basics should compliance with it in the preparation of financial statements, and these standards met international acceptance of what characterizes the objectivity, appropriateness and faithful expression about the financial position of the company and its profit or loss, which the auditor express his impartial opinion about it according to the scope of audit, which previously determined in the engagement letter with the company.

The research is aim to measure and analyze the effect of IAS/IFRS measurement and disclosure requirements on the audit scope and its procedures, the research based on hypothesis that "IAS/IFRS measurement and disclosure requirements effect on expansion of the scope of audit", the researchers had reach several conclusions, the most prominent was there is a variance between Iraqi Accounting rules (IAR) and IAS/IFRS in the measurement and disclosure requirements which were (48% ) and (30% ) for measurement and disclosure, respectively.

The researchers recommend that necessity of reconsidering and updating of IAR to harmonize with IAS/IFRS for avoiding the misleading of financial statements users.

In addition, the auditor should expand audit scope to include further audit procedures about measurement and disclosure requirements to avoid errors or fraud or express inappropriate audit opinion.