Institute media
The Dean of the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad, the Chartered Accountant, Assistant Professor Dr. Ali Muhammad Thajil Al-Mamouri, and in the presence of the President of the Arab Federation of Accountants and Auditors, Mr. Jawad Ghanem Al-Shuhaili, chaired a discussion committee to grant the Chartered Accountant certificate at the Arab Institute of Certified Accountants to the student Ghassan Abdul Karim Abdul Razzaq for his research entitled (The Role of the Auditor In reducing investors’ misuse of tax and customs exemptions in accordance with international auditing standards.
The research aimed to use tax and customs exemptions as one of the factors that help in developing the economic activity of countries by using them to attract investments in many sectors that the state seeks to develop. However, failure to tighten control over them to ensure that they are used for the purposes designated for them is a waste of state resources.
The research concluded that the auditor must scrutinize the use of these exemptions when assigned to express an opinion on the financial statements through a program based on both the requirements of the relevant laws and regulations and the international auditing standards (250) and (240), as well as a set of audit procedures specific to this regard. Which the researcher was able to able to prove it.
