تحسين مهارات التفكير الإبداعي في ظل تطبيق لغة تقارير الأعمال الموسعة Xbrl لتحسين كفاءة و فعالية الإجراءات التحليلية في البيئة العراقية

Abstract EN

IT appeared (XBRL) as one of the stages of accounting disclosure mail sophisticated, triggering debate about the utility, and its impact on the quality of financial reports to achieve the benefits of many of the parties, and is expected to be technology (XBRL) standard language of global disclosure achieve positive boom in the qualitative characteristics of accounting information in the quality of financial reporting.

The research aims to determine the expected repercussions of application technology (XBRL) on the auditing profession in general and on the efficiency and effectiveness of the performance of analytical procedures special, which represent one of the important tests to collect evidence in the audit, efficiency and effectiveness and adversely affected by several variables