أثر مخاطر التدقيق على تأكد مراقب الحسابات : بحث استطلاعي في ديوان الرقابة المالية الاتحادي و عدد من الأكاديميين

Abstract EN

It have started a new era in the profession of auditing, under assurance services provided by the CPA auditor, as began looming new sun, and the hour of change in the profession, and began the auditor change in direction, and out of the idea of providing a single service is the opinion fairness of the financial statements to multiple services.

The current research aims to explain the concept and importance of confirmation services and diagnose the most important factors affecting the level of assurance desired for the auditor, and the accompanying audit and confirmation process of the risks and the impact of that on the financial statements.

The Federal Financial Supervision Bureau was chosen in the Baghdad governorate and a number of academics in some universities to apply the practical side of the study.

As for the method of collecting samples, the researcher adopted the questionnaire method as a main tool, through distributing it to the specialists from the auditors and academics, and at the conclusion of the study presented a set of conclusions The most important of them is that confirmation services are independent professional services performed by the auditor through related financial and non-financial information, the aim of which is to improve the quality of financial statements and enhance the degree of trust in them, as well as the lack of professional publications and standards related to the issue of confirmation services at the level The study also concluded that adherence to the principles and standards of auditing and other confirmation services when performing assurance services, and adherence to principles and rules of professional conduct, the most important of which are independence, integrity, objectivity, and disclosure, relieves the burden of responsibility on the auditor's responsibility and recommends that the auditor should make his goal of Providing assurance services is to improve the quality of the information in the financial statements and to enhance the degree of trust in it as much as possible and also recommends the need for the organization organizing the profession to issue a set of technical standards related to the expansion of services in a manner appropriate to the work environment, as well as it can The auditor refers to it when he faces any problem in the field of providing the service