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The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
The Role of School Administration on Academic Achievement in Khartoum International Institute for Arabic language: A Practical Study
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School administration has an effective role in stimulating academic achievement, as it is the ideal regulation and activation of material and human power to achieve the goals of the educational process. This role has axes in the form of interests, aids, and specific procedures exercised by the school administration in improving the educational process, and assisting researchers in achieving the highest levels of academic achievement. This activation is achieved through stages of planning, organizing, coordinating, and evaluating.

To achieve the aims of this research, the researcher pursued the descriptive analytical approach, which is considered one of the most appropriate approaches to the nature of this type of research. The qu

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of some plant extracts on germination and seeding of Raphanus sativus and effect on surface growth ofRhizoctonia solani
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The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The relationship between the muslim authorities and prominent Christian personalities within their territories
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The prophet said that it anybody burdened any of the people or the book more than they could endure he would ben his opponent until the day of judgment.

-under the rightly guided caliphs the Christians had much freedom .this is shown by a letter attributed to ishu-yab III. The Nestorian catholics.

-The third caliph,Uthman favoured the Christians either because of the spcial skills or abilities which they possessed or through the imfluence of his Christian wife Na'ila.

-Under the early Umayyade,the christiansins the Isalamic umma had as much freedom as they had previously enjoyed under the best of their Christians governments because they restorted their churches and appointed many Christians to the

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
The voluntary declaration in the tax legislation in UAE: A comparative study
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Taxes are   the most important public revenues, especially in the context of state intervention and the transformation of the tax from a mere financial tool only into an economic and social guidance tool. Therefore, all countries are keen to preserve this revenue by creating a clear legal system on tax assignment and collection mechanisms, and controlling cases of tax evasion.

The tax administration applies   several methods to determine the tax base, which differ from one tax to another, and from one tax system to another. The most important of these methods are the tax returns declared by the taxpayers   ,  one of these  methods also  is to determine the tax base directly by the tax

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Effect Of Vêo® Premium and Vitamin C Supplementation on Lipid Profile Before and During Pregnancy in Some Local Iraqi Ewes During Heat Stress
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The present study was designed to investigate the effects of VêO® premium and vitamin C (Vit. C) supplementation on lipid profile before and during pregnancy in local Iraqi ewes during heat stress. The study was conducted in a private field in Fallujah city, west Iraq, during the period from 6/8/2019 to 8/2/2020. Twenty local Iraqi ewes were divided randomly into four equal groups (5 for each group) The first group (T1) was given VêO® premium (4 g/ ewe/ day), the second group (T2) was given VêO® premium (2 g/ ewe/ day), and the third group (T3) was given Vit. C (40 mg/ ewe/ day), and the fourth group (T4) was left without treatment, as a control group. Aft

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Publication Date
Mon Jan 01 2018
Journal Name
الأستاذ
Conceptual and procedural scientific culture according to NSES standards among chemistry students in the intermediate stage
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Publication Date
Sat Dec 11 2021
Journal Name
Neuroquantology
Investigate and Calculation Electron Transfer Rate Constant in the N749 Sensitized Dye Contact to ZnSe Semiconductor
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The dye–semiconductor interface between N749 sensitized and zinc semiconductor (ZnSe) has been investigated and studied according to quantum transition theory with focusing on the electron transfer processes from the N749 sensitized (donor) to the ZnSe semiconductor (acceptor). The electron transfer rate constant and the orientation energy were studied and evaluated depended on the polarity of solvents according to refractive index and dielectric constant coefficient of solvents and ZnSe semiconductor. Attention focusing on the influence of orientation energies on the behavior of electron transfer rate constant. Differentdata of rate constant was discussion with orientation energy and effective driving energy for N749-ZnSe system.

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Publication Date
Tue Apr 04 2023
Journal Name
Results In Nonlinear Analysis
The fractional integrodifferential operator and its univalence and boundedness features according to Pre-Schwarzian derivative structure
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Complex-valued regular functions that are normalized in the open unit disk are vastly studied. The current study introduces a new fractional integrodifferential (non-linear) operator. Based on the pre-Schwarzian derivative, certain appropriate stipulations on the parameters included in this con-structed operator to be univalent and bounded are investigated and determined.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Develop Bactra system to determine Mutagens in the Environment, Food Second: use Hashr agents acridine orange
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Use Almtafr Alcderan orange, one of the factors Hashr Alttafaria to study Alatjabh isolates elected on the basis of specifications so that was a positive response with mutagen record and system consisting of three isolates used Alcderan orange graded concentrations and under specific Trov similar conditions Alttafar Pal NTG compared

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Publication Date
Wed Feb 01 2012
Journal Name
Ibn Al-haytham Journal For Pure And Applied Science
Using Restricted Least Squares Method to Estimate and Analyze the Cobb-Douglas Production Function with Applicatio
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