أنموذج و برنامج مقترح لتقويم الأداء المصرفي وفق معيار التدقيق الدولي (520)‎ الإجراءات التحليلية : بحث تطبيقي على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

الملخص EN

This research aims to use the international auditing standard (520), in evaluating banking performance in order to verify the efficiency of the bank's performance, in determining the possibility of continuing in the future for the commercial banks, the study sample, to conduct their business in a proper manner, and the research reached a set of conclusions and recommendations that, The use of financial indicators to evaluate banking performance shows the results to be adopted in the administrative decisions of the administration, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future or not, and that the results of trend analysis show us the high bank liquidity in the future compared to the current liquidity of commercial banks.