International auditing standards between theory, practice, and its application in the Kurdistan Region -Iraq
DOI:
https://doi.org/10.25212/lfu.qzj.3.2.24Keywords:
Standards, international auditing, suitability, environment, accounting, .sample, control, qualityAbstract
This study dealt with the international audit standards and the extent of their suitability for application in the republic of Iraq. It was a field study of Kurdistan Region. The aim of the study was to know the effect of the environmental facts on the application of the international audit standards in the Region. The study reached a number of findings. Among the important ones is that the application of the international audit standards in Kurdistan Region affects the accounting and auditing environment according to the views of the sample of the study. There is unawareness of scientific and practical qualifying standards of the auditors in Kurdistan Region. The research recommends the approval of the international standards of audit and control over the work quality of auditing.
Downloads
References
/أ٘٤ ٚإص٤د أظٙد ٕفٍ٢٘ ، هة٤٣ر إذدُ٤ َإٙػر٣ح دراشح ِ٘ةرٛح ٕٙهة٤٣ر إثداء إرأي إٙػر٣ح وإدوٕ٤ح واأل٘ر٣ٓ٤ح، دار إٙٓذجةت إٓجرى، إِةٞرة،2001 ،ص49.
/صٙهح اهلل ظٖ٤ ٗأظٙد أ٘٤ٛ ، ٚع٠ إـةر ٕٙهة٤٣ر نةٕٙ٤ح ٕذِر٣ر ٘راُت إعصةثةت ٕخد٘ح إظرْةت ٘ذهددة إضٜص٤ح، رشةٕح٘ ةصصذ٤ر، ى٤ر ٜ٘ظ٠رة، ٘ػر، ْٖ٤ح إذضةرة، صة٘هح إزُةز٣ ،َص77.
/شهد نجد إٓر٣ ٗإصةْٜ٢ ، إذي٤رات االُذػةد٣ح واالصذٙةن٤ح واٛهٓةشةدٟة نٖ١ إٙعةشجح ووؽم إٙهة٤٣ر إٙعةشج٤ح، اـروظح دْذ٠راه، ْٖ٤ح اإلدارة واالُذػةد، صة٘هح ثيداد )ى٤ر ٜ٘ظ٠رة( 1999
/نجد اهلل اظٙد نٙر ثة٘ظٙ٠س, ٘هة٤٣ر إذدُ٤ َإدوٕ٤ح وإ٘ٓةٛ٤ح دفج٤ِٟة ٌ٢ إضٟٙ٠ر٣ح إ٤ٜٙ٤ح, رشةٕح دْذ٠راه ٌ٢ إٙعةشجح، ى٤ر ٜ٘ظ٠ر، ْٖ٤ح إذضةرة صة٘هح ثيداد, ثيداد، 2003 ،ص30.
/ىةزي نسٙةن ٛ٠ىراٛ٢٘",ذفٖجةت إذ٠اٌَ وإذفج٤ٕٙ َهة٤٣ر إٙعةشجح وإذِةر٣ر إٙةٕ٤ح )FRSS I- ASS Iٌ )٢ كٔ إج٤بح
إهراُ٤ح إُٖ٤ْ ٗردشذةن ٛٙ٠ذصة"أـروظح دْذ٠راه, ْٖ٤ح اإلدارة الُذػةد , صة٘هح غالح إد٣ . ٚارث٤ , ٔالنراق,2015.ص .141
ٙ /عٙود إص٤د إٜةى٢,إٙراضهح إطةر إٜظر٤ح وإٙٙةرصح,ج2(،إٜٙػورة:ْٙذجح إضالء إضد٤دة ٕٖٜظر, 1992 ،)ص37. 7٘/ةٞر ٘٠ش١ إهج٤دي ، إٜلٗ إٙعةشج٤ح وؽرورة إذف٠ر ٌ٢ ؽ٠ء إٙذي٤رات االُذػةد٣ح إٙصذِجٖ٤ح، ٘ضٖح إٙعةشت، رُٗ )3 ،) إصٜح إسةٛ٤ح، إُٖ٤ْ ٗ٠ردشذةن إهراق، 2004
Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia., Mind the Gap: Accounting Information Systems Curricula Development in Compliance With IFAC Standards in a Developing Country, Journal of Education for Business, 2015, Vol. 90 Issue 7, p349-358.
Arens, Alvin A. and Loebbecke, James K., “Auditing –An Integrated Approach” , Seventh edition, Prentice Hall International. Inc,(1997). U.S.A.p 29.
Arpan, Jeffrey S. &Radebaugh , Lee H. , “ International Accounting and Multinationl Enterprises " , second edition , John Wily& Sons. p309.
Edward , Stamp and Moontiz , Movrice , “International Auditing Standards ”, London, Prentice- Hall. In c, P.24
IFAC, IFAC Handbook:” Technical Pronouncements”. 2002.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 امىدرس امىساغد گؤران حسي كادر, امىدرس امىساغد دەرةاز أًِر إسىاغٔل
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Qalaai Zanist Journal allows the author to retain the copyright in their articles. Articles are instead made available under a Creative Commons license to allow others to freely access, copy and use research provided the author is correctly attributed.
Creative Commons is a licensing scheme that allows authors to license their work so that others may re-use it without having to contact them for permission