دور المدقق الخارجي في تقييم كفاية و ملائمة أدلة الإثبات و أبداء الرأي المحايد حول القوائم المالية وفقا المعايير التدقيق الدولية : بحث استطلاعي لعينة من أراء عينة من مراقبي الحسابات في العراق

Abstract EN

The auditor relies on evidence that is different from that used in other areas, especially in science and the judiciary.

In all cases, the evidence is relied upon to reach certain conclusions, and must comply with the approved auditing standards, which requires the adequacy and appropriateness of the evidence to Opinion on the fairness and integrity of financial statements that are under scrutiny, and gives the level of confidence that meets the needs and expectations of third parties that seek to benefit from its services.