The role of auditing practices that affect accounting standards and taxable income : a study in Iraq
Author
al-Hashimi, Hisham Nuri Husayn
Source
Journal of Babylon University : Journal of Applied and Pure Sciences
Issue
Vol. 27, Issue 6 (31 Dec. 2019), pp.244-258, 15 p.
Publisher
Publication Date
2019-12-31
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Abstract EN
Taxable income is unsafe for the organization, as well as for the whole society.
the writing uncovers that there is have to look at the viability of the auditing standard set of principles.
they likewise alluded to the part of bookkeeping principles in lessening the impact of taxable income.
the reason for this study is to discover the relationship between auditing standard components and the record of asking gauges of expert bookkeepers.
it pointed likewise to discover the relationship between bookkeeping models and assessable salary.
the writing was assessed and broke down.
likewise, a structure was created.
ethical requirements, professional skepticism, professional judgment, sufficient, appropriate audit evidence and audit risk.
were the free variables of this study.
accounting standards and taxable income wage were the reliant variables.
the information about the study were gathered from 170 professional accountants in Iraq.
information examination was led utilizing SPSS.
numerous breaks down were performed.
the discoveries demonstrated that the most imperative indicators of accounting standards are professional auditing took after by ethical requirements, professional skepticism, professional judgment, and sufficient appropriate audit evidence and audit risk.
the accounting standards have an exceptionally negat ive impact on the taxable income.
the study has given reasonable and hypothetical propo sal to leaders and specialists.
American Psychological Association (APA)
al-Hashimi, Hisham Nuri Husayn. 2019. The role of auditing practices that affect accounting standards and taxable income : a study in Iraq. Journal of Babylon University : Journal of Applied and Pure Sciences،Vol. 27, no. 6, pp.244-258.
https://search.emarefa.net/detail/BIM-1316593
Modern Language Association (MLA)
al-Hashimi, Hisham Nuri Husayn. The role of auditing practices that affect accounting standards and taxable income : a study in Iraq. Journal of Babylon University : Journal of Applied and Pure Sciences Vol. 27, no. 6 (2019), pp.244-258.
https://search.emarefa.net/detail/BIM-1316593
American Medical Association (AMA)
al-Hashimi, Hisham Nuri Husayn. The role of auditing practices that affect accounting standards and taxable income : a study in Iraq. Journal of Babylon University : Journal of Applied and Pure Sciences. 2019. Vol. 27, no. 6, pp.244-258.
https://search.emarefa.net/detail/BIM-1316593
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 257
Record ID
BIM-1316593