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إطار مقترح لتطوير إبلاغ المدقق في العراق على وفق المعايير الدولية للتدقيق
Other Title(s)
A proposed framework to developing the auditor's reporting in Iraq in accordance with the international standards on auditing
Joint Authors
سويد، مصطفى عبد القادر
المشهداني، بشرى نجم عبد الله
Source
Issue
Vol. 10, Issue 31 (30 Jun. 2015), pp.28-47, 20 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2015-06-30
Country of Publication
Iraq
No. of Pages
20
Main Subjects
Economics & Business Administration
Abstract EN
The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards.
The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including:Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities.
In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments
American Psychological Association (APA)
سويد، مصطفى عبد القادر والمشهداني، بشرى نجم عبد الله. 2015. إطار مقترح لتطوير إبلاغ المدقق في العراق على وفق المعايير الدولية للتدقيق. مجلة دراسات محاسبية و مالية،مج. 10، ع. 31، ص ص. 28-47.
https://search.emarefa.net/detail/BIM-756816
Modern Language Association (MLA)
سويد، مصطفى عبد القادر والمشهداني، بشرى نجم عبد الله. إطار مقترح لتطوير إبلاغ المدقق في العراق على وفق المعايير الدولية للتدقيق. مجلة دراسات محاسبية و مالية مج. 10، ع. 31 (2015)، ص ص. 28-47.
https://search.emarefa.net/detail/BIM-756816
American Medical Association (AMA)
سويد، مصطفى عبد القادر والمشهداني، بشرى نجم عبد الله. إطار مقترح لتطوير إبلاغ المدقق في العراق على وفق المعايير الدولية للتدقيق. مجلة دراسات محاسبية و مالية. 2015. مج. 10، ع. 31، ص ص. 28-47.
https://search.emarefa.net/detail/BIM-756816
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 45-47
Record ID
BIM-756816