جودة تقرير مراقب الحسابات في البيئة المحلية في ظل تبني معيار 701 ISA: دليل مقترح

Abstract EN

The research aims to demonstrate the impact of applying the new international auditing standard 701 in enhancing the quality of the auditor's report by proposing a model for Iraqi audit evidence in accordance with international standards.

In order to reach the goal of the research، a comparison was made on international experiences before and after the application of the standard، in addition to that personal interviews were used to develop a proposed Iraqi guide regarding the auditor's report on the financial statements.

The research reached a set of conclusions، the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence In particular، the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor's report in the world compared to the International Auditing Standard 700، the most important of which is the section on reporting important matters under Standard 701، in addition to the differing contents of auditors 'reports.

In Iraq، each is according to their knowledge، conviction، experience، and commitment to international auditing standards and local audit evidence.

And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor.

They claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence، as they assume that the users concerned with their reports are rational، and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

The study recommended that the Accounting and Supervision Standards Board in Iraq begin to work on amending the Iraqi audit evidence related to the auditor's report، especially the local audit manual (2) in line with developments in the international auditing standards for the report، especially Standard 700 and 701 to develop the auditor's report in Iraq and improve its content To be more helpful to users in making their current and future decisions.

And adopting the proposed Iraqi guide model for the report of the auditor in Iraq by th