العولمة و أدلة التدقيق الراقية : الفرص و التحديات : دراسة مقارنة

الملخص EN

The concept of Globalization brings economies of the world and makes him one state to provide integration on all levels due to the scarcity of resources and the lack of manpower in some countries and the dominance of Capitalism countries, led by the United States, China, Japan, The order it to give serious thought to creating rules and principles practice generally accepted auditing profession internationally to replace the rules and principles of professional practice replaces them regionally, any trend towards globalization of auditing standards should therefore be to show the advantages and disadvantages of globalization and achieve a balance between them, and on this basis the study aims to carry out a study of international auditing standards and guides in the local audit and comparison between them down to the expansion towards globalization standards Local or not, and I study reached several conclusions was the most important "to adopt international auditing standards adds value to the business by supporting the quality of their financial reports to add credence to those reports and increase the international auditing standards of efficiency auditors whether Regards Office of oversight staff or private auditing firms.

and the adoption of international auditing standards is an extension of the success of the adoption of international accounting standards" .

And ended with a set of recommendations, the most important need to study the possibility of adopting the Iraqi Council of Auditing Standards complete version Iraqi empirical evidence to conform with international auditing standards, which does not have a parallel in the current Iraqi evidence, air legislation, laws and regulations and adjusted in line with international requirements to facilitate the application of those standards, and the need to State adoption and application of the relevant authorities and provide all the supplies necessary for the success of that, drawing from the experiences of other countries in the application of international consensus entrances.