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Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
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The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles and nature of the companies.Based on the above, particular research studies as well as professional recommendations produced in the developed world have recently produced to shed some light on as how to measure and evaluate service performance of audit profession; taking into account that whenever the quality of such service is realized, it would automatically be reflected on boosting the accountant performance too. In this connection, several conflicting methods have been developed to control the quality of auditors’ professional performance.Iraq is one of the states in which regulatory bodies of the external audit profession have been established. In response to the requirements of international auditing standards on audit quality as represented in standards (1) and (220), applied research has been developed in an effort to study the reality and role of bodies regulating external audit in the Republic of Iraq in terms of achieving the required level of quality audit and identifying the obstacles that prevented achieving effective quality control over auditors’ offices and Board of Supreme Audit as in accordance with the International Standards on Auditing. The research focuses on the role of these bodies in terms of achieving quality audit by way of implementing a quality control system the benefits of which would go to the beneficiaries of the audits, reduce chances of criticisms and weaknesses, and make it easily acceptable in auditing environment in Iraq.The research is based on a key premise which is lack of coordination between the Council of Audit Control Profession, and the Council of Audit and Control Standards, which affects auditors’ commitment to quality control standards.The researcher concluded to a set of conclusions, the most significant of which are:

  1. Lack of quality control standard required to be applied by auditors.
  2. Weak coordination between the Council of Audit Control Profession, the Association of Accountants and Auditors and the Council of Audit and Control Standards after the year (2003) in the field of quality control of auditors professional performance.
  3. The ceasing of the function of the Council of Audit and Control Standards after (2003) incidents and up to late (2010) when it has been reactivated had a clear impact on not keeping pace with the progress in auditing profession, especially in the field of quality control performance of audit profession in Iraq.

The researcher made several recommendations, such as:

  1. Issuance of standard quality control by the Council of Audit and Control Standards in the Republic of Iraq to include two models, the first on the internal organization of the offices of auditors, and the second on program of quality control, as proposed in the study.
  2. Establishment of a regulatory unit for quality control at the Council of Audit Control Profession in the Republic of Iraq by adopting the model of the American Institute of Certified Acts (AICPA).
  3. Activation of the Council of Audit and Control Standards in the Republic of Iraq in relation to issue of standards that keep pace with developments in the field of accounting, auditing and international standards related thereto.

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model to Audit the Health Institutions to Achieve Sustainable Development: Suggested Model to Audit the Health Institutions to Achieve Sustainable Development
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Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna
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The subject of improving the performance of services provided by government institutions of the important topics at the present time because of their direct contact at the service of citizens and the increased importance of these units as a result of the diversity of activities performed by the so governments of the countries and their people made sure to pay attention to the good use of those allocated to those sectors of resources and spending in the service prescribed and manage the highest level of efficiency and effectiveness and monitor the proper management of the money used in those sectors and evaluate their performance through the Supreme Audit Institutions so that they can play their role oversight and contribute to th

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
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المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah
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ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

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Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
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Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

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Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
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The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
International Auditing Standards and their role in rationalizing the auditor's personal judgment in Iraq"
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The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Moral Intelligence of Internal Auditors in Support of the Performance of Internal Audit Process - Study for Opinions of a Sample of Internal Auditors in Iraq
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Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

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