التنظيم القانوني لعقد التدقيق الخارجي في المصارف العراقية الخاصة

الملخص EN

In spite of a great importance of external auditing contract,which to be aimed at objective verification , independent neutral financial efficiency and administrative management of private Iraqi banks and the fact that the external audit in itself represents an applied note in the nature of his interest in applications and everyday problems and taking into account the needs of users and the application of literature and the behavior of the profession scheduled by the relevant professional organizations.

We have found necessary to search in the organization of this contract and the level of Iraqi banks for the purpose of full scientific briefing this subject, it has been divided of this research into three parts, we deal in The First part with the study of concept of external auditing contract and the ways of understanding, and in The Second part we take the study of the effects of external auditing contract and The Third part dedicated to indicate the scope of civil liability of the external auditor, and then conclude this detective conclusion show where the most important what we came up with a study of this research and some of the proposals.