ترشيد الإحكام المهنية لمراقب الحسابات في ظل اعتماد منهج القيمة العادلة لتقييم الأصول الثابتة : دراسة تطبيقية في الشركة العامة للصناعات النفطية

الملخص EN

The study aims to adopt the fair value approach in the disclosure of the fixed assets of companies to enable the auditor of full disclosure on the accounts of those companies regarding fixed assets and the possibility of contributing actors in the rationalization of its provisions to the financial statements and building his personal rule on according to the foundations of logical disclosure be closer to reality.

It was through the adoption of market value approach, which is considered one of the entrances to the fair value of the company's assets in the evaluation of the study sample for ease of data on the availability of those assets and re-evaluated in the light of this approach by adopting the evaluation of relevant experts for similar assets.

The study concluded that "the adoption of fair value approach impact to express of the opinion of the auditor in the rationalize of the professional provisions to confers credence more on the his professional opinion", and ended with a set of recommendations was the most important "the need to find auditing evidence within the Iraqi audit evidence concerning the fair value of fixed assets, and the need for the auditor take advantage of the application of those evidence in the professional rationalization of its provisions".