إجراءات مقترحة لتدقيق عقود التأمين في البيئة العراقية على وفق IFRS 17

الملخص EN

The developments witnessed by the insurance sector at the international level were reflected in the accounting fields in the companies that deal in insurance contracts in terms of the foundations of recognition, measurement and disclosure, in addition to the various accounting procedures for insurance contracts about the rest other the sectors, This is what made the International Accounting Standards Board interested in issuing the International Reporting Standard (IFRS 17), which will be effective starting from 1/1/2023, Whereas, IFRS 17 seeks to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that is beneficial to both investors and insurance companies, and enhances the comparability of the financial statements of insurance companies between companies listed in financial markets around the world, The importance of the research comes in the possibility of providing proposed audit procedures that help auditors in the process of auditing insurance contracts in accordance with the requirements of IFRS 17 in the Iraqi environment, which contributes to giving credibility to the financial reports prepared by these companies and is positively reflected in the economic decisions of their stakeholders, The most prominent finding of the research is that the audit procedures currently used in auditing insurance contracts suffer from many shortcomings in the field of internal control assessment and the method of implementation, as well as auditing accounting estimates for insurance contracts, and accordingly these procedures were proposed to assist auditors in the process of auditing insurance contracts that should be recognized and measured Presenting and disclosing them in line with the requirements of IFRS 17 These procedures, from the researchers' point of view, are detailed procedures for auditing insurance contracts in accordance with the requirements of the above standard.