مدى التزام المدقق الخارجي بمتطلبات معيار التدقيق الدولي رقم (610)‎ : دراسة استطلاعية لآراء عينة من مدققي الحسابات الداخليين و الخارجيين في محافظة أربيل إقليم كوردستان

الملخص EN

This study is designed to assess the impact of the application of the international audit standard by using the work of an internal auditor and expert to carry out the audit and to assess the degree of advantages for researchers and diagnose the challenges that external auditors face in the city.

The audit will also focus on the results of this study (610).

To achieve the research objectives, an exploratory study was conducted on a sample of internal and external auditors.

The research sample was developed and dispersed via a questionnaire.

The regulatory bodies and accounting bodies form the relationship between the internal and external auditors, among alia, in order to establish independence for their own tasks, and include scientific and professional organizations involved in accounting and auditing.

Among the results of the study, some relevant suggestions were developed, the most important of which is increasing the independence of the internal audit departments, as research showed that the internal auditor is one of the most important criteria that the external auditor takes into account when determining the degree of use and reliance on the internal audit function.

Confirmed in this regard.

These parts of the company's audit committee, if any, are related to the company's.