أهمية تخطيط عملية التدقيق على وفق دليل التدقيق العراقي رقم 6 في تحسين جودة عملية التدقيق : دراسة حالة في الشركة العامة للصناعات البتروكيمياوية

الملخص EN

As a result of the role of the audit profession in society, represented in assisting many parties in making rational economic decisions, The auditor must properly plan the audit process assigned to him, As this research aims to demonstrate the importance of planning the audit process according to the Iraqi Audit guide No.

6 in improving the quality of the audit process.

The results of the research showed the importance of using horizontal and vertical analysis for the purposes of comparing the volume of production between two consecutive years and identifying the differences, whether they were increase or decrease.

The researcher made a set of recommendations, and the most important of which was to highlight the great role of horizontal and vertical analysis in monitoring and discovering misstatement contained in the financial statements, and then reaching the validity of the occurrence of financial operations and the positive effect of this on the accuracy of the balances shown in the financial statements, which means a high quality level of the audit process implemented.