تقويم أداء المصارف العراقية وفق معياري التدقيق الدولي (560، 570)‎ : دراسة لعينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

Abstract EN

This research aims to use the international auditing standards (570, 560), in evaluating banking performance in order to verify the efficiency of the bank's performance, in determining the ability and ability of commercial banks, the study sample, to continue in the future, in conducting their business properly, and knowing the most important events subsequent to the date of preparing The balance sheet and its disclosure, whether in favor of the bank or against it, and the research reached a set of conclusions and recommendations that the use of financial indicators to evaluate banking performance shows the results to be adopted in the management's administrative decisions, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future from And access to the most important subsequent events of commercial banks that commercial banks must disclose and make appropriate adjustments to subsequent events according to the prevailing circumstances.