دور الجهات الحكومية و المنظمات المهنية في دعم التوسع بالخدمات المقدمة من قبل مراقبي الحسابات ضمن إطار البيئة المحلية

الملخص EN

This research aims to discuss and determine the role of government agencies and professional organizations overseeing the profession of certified accountant and auditing from the subject of the expanding of the services that can be provided by the auditors in addition to accounting and auditing traditional services, where the imposition of the reality of the economic developments in Iraq and the existence of professionals capable of dealing with these developments and able to meet the needs of customers of other services other than traditional auditing services.

The importance of this research is extended from the importance of standards and guidelines that organize and guide the new services that are expected to be provided by the auditors, whether assurance, verification, or advisory (consultation) services, and the role that can be played by every authority that overseeing of the profession .

Depending on the field side of the research, which was based on analyzing the answers of the study questions that have been posed to individuals research sample ,the researchers has been reached to an important conclusion which that the provision of these services requires at first providing a set of requirements that imposed to all parties concerned profession coordination and collaborate with each other to provide the appropriate environment for the expanding and developing of these services.