استخدام محاسبة التكاليف في احتساب تكاليف المؤسسات التعليمية : دراسة تطبيقية في جامعة بغداد

الملخص EN

There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the auditbased risk program which develop the useful information.