The Role of Local Audit Guides in Compliance with International Audit Standards in Raising the Level of Professional Performance of Auditors
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Mahdi, Muslim Hamid (Author) |
| مؤلفين آخرين: | Al-Tamimi, Nazim Shaalan Jabar (Co-Author) |
| المجلد/العدد: | مج24, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 519 - 530 |
| ISSN: |
1816-9171 |
| رقم MD: | 1338881 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Audit Standards | Local Audit Guides | Level Professional Performance
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The aim of the research is to know the role of applying international audit standards in the local environment and to work to issue local audit guides that comply with international standards by the Council of Accounting and Supervisory Standards in Iraq to raise the level of professional performance of auditors, The problem we are trying to answer is there a compatibility between local audit evidence and international audit standards, which relate to the identification of a set of ethical and professional controls that leads to the preparation of a highly efficient audit report? Does local audit evidence help raise the level of professional performance of auditors?, Through the course of the research, a sample analytical study of the auditors' reports of Ishtar Hotels Company for the years (2017, 2018, 2019) was conducted to find out the compliance with international audit standards and local audit evidence to raise the level of professional performance, The research reached a set of results, the most important of which is the existence of a partial consensus between local audit evidence and international audit standards where consensus was made on (7) criteria out of (38) international standards and indicated, the most important of which was the adaptation and amendment of laws, regulations and legislation by the concerned authorities in accordance with the international environment to achieve consensus, The need to examine the spatiality of issuing local audit evidence that is appropriate and unparalleled in the local environment and comply with international audit standards to raise the level of professional performance. |
|---|---|
| ISSN: |
1816-9171 |
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