استخدام الاجراءات التحليلية في تقييم الأداء المالي للنشاط المصرفي : دراسة تطبيقية لعينه من المصارف التجارية العراقية

Abstract EN

This study aims to identify the extent of the importance of using the analytical procedures and their role in assessing the bank financial performance activity according to the International Standard NO.

520.

To achieve the aims of this study, one style of the most suitable analytical procedures of the study sample is used.

Some financial rates of the sample of Iraqi Trade Banks, which are listed at Iraqi market for the financial paper, were extracted and compared at the period ( 2013-2017).

The study sample contained (10) resources.

And to test a study hypothesis, the financial rate style was used.

Some results of the study mentioned( that there is no local auditing standard with analytical procedures issued from auditing and counting standards council or professional organizations in Iraq for international auditing standard No.

520 which is regarded to analytical procedures).

The study was concluded to group of recommendations, the most important is ( arranging a copy of international auditing standard No.

520 which belongs to analytical procedures so the pedant (checker) could recourse with it when performing tasks of auditing with ease and facilitation, taking care of teaching international standards subject at universities especially international standard No 520 “analytical procedures” at all of the phases of academic and professional accountancy, it is available for all of the checkers the enough acquainted with the analytical procedures)