مدى التزام مراقب الحسابات بالمعيارين (520، 570)‎ في إبداء رأيه عن استمرارية المشروع : بحث تطبيقي لعينة من مراقبي الحسابات في ديوان الرقابة المالية و مكاتب مراقبي الحسابات في العراق

Abstract EN

The This research aims to identify the extent to which the auditor in the Board of Supreme Audit and the offices of the auditors' guidelines of the international auditing standard 570, as well as to identify the extent of compliance with the auditor to express an opinion in the continuity of the project through analytical procedures carried out by the,As research aims also to contribute to the possibility of their application in the work of the auditor, as well as identify the most important subsequent events that may affect the continuity of the project,It stemmed the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements,, As sought Search For his part, applied to the number of auditors 'reports at the Federal Office of Financial Supervision and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and evaluating the suitability of the imposition of continuity as well as the extent of their employment applications actions when the analytical examination of the project's ability to continue under the ISA 520 process.