Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies for Postgraduate Studies at the University of Baghdad discussed the research entitled (Proposed lists of global warming and their audit procedures in accordance with the International Assurance Engagement Standard No. (3410) and the International Auditing Statement No. (1010) to reduce the effects of climate change – applied research) by the student Nour. Hilal Hussein to obtain a chartered accountant certificate, which is the highest professional certificate in the field of specialization. Its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to identify the phenomenon of global warming and climate change, prepare proposed lists of global warming, and audit them in accordance with International Assurance Engagement Standard No. 3410, relevant international standards, and International Audit Statement No. 1010 to reduce the effects of climate change.
The study concluded that comprehensive global warming lists are not prepared at the level of Iraq and at the level of the research sample that can be relied upon to control gaseous emissions. There is also a weakness in compliance with relevant international environmental laws, regulations and agreements, in addition to the lack of audit procedures approved by the Federal Office of Financial Supervision. Regarding global warming lists and their impact on climate change.
