The impact of social accounting on the auditor's report according to intosai standards: a study of employees' perceptions federal board of supervisory audit in Iraq
Joint Authors
Muslim, Ghufran Salih
al-Janabi, Amir
Source
Journal of Accounting and Financial Studies
Issue
Vol. 17, Issue 61 (31 Dec. 2022), pp.16-27, 12 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2022-12-31
Country of Publication
Iraq
No. of Pages
12
Main Subjects
Financial and Accounting Sciences
Abstract EN
This research investigates the importance of social accounting and the auditor's report.
it basically checks if there is an impact of social accounting on the auditor's report at the availability the INTOSAI standards no.
(1700 and 1706).
the study recruited 105 employees of the federal financial supervision office in Iraq.
data were collected using questionnaire.
the questionnaire validity and reliability were checked to assure the truthfulness of the findings.
the study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor's report.
it is necessarily recommended for the auditor and the bodies working in the board of supreme audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.
American Psychological Association (APA)
Muslim, Ghufran Salih& al-Janabi, Amir. 2022. The impact of social accounting on the auditor's report according to intosai standards: a study of employees' perceptions federal board of supervisory audit in Iraq. Journal of Accounting and Financial Studies،Vol. 17, no. 61, pp.16-27.
https://search.emarefa.net/detail/BIM-1543027
Modern Language Association (MLA)
Muslim, Ghufran Salih& al-Janabi, Amir. The impact of social accounting on the auditor's report according to intosai standards: a study of employees' perceptions federal board of supervisory audit in Iraq. Journal of Accounting and Financial Studies Vol. 17, no. 61 (2022), pp.16-27.
https://search.emarefa.net/detail/BIM-1543027
American Medical Association (AMA)
Muslim, Ghufran Salih& al-Janabi, Amir. The impact of social accounting on the auditor's report according to intosai standards: a study of employees' perceptions federal board of supervisory audit in Iraq. Journal of Accounting and Financial Studies. 2022. Vol. 17, no. 61, pp.16-27.
https://search.emarefa.net/detail/BIM-1543027
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 26-27
Record ID
BIM-1543027