The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The application of international accounting standards in the public sector (IPSASs) and its impact on audit procedures/ applied research) for the student Ahmed yousif Ahmed to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to determine the necessary bases for reporting useful information to users of the final accounts about the nature, type, amount and timing of revenues, and that Standard No. (9) and Standard No. (23) will have a significant impact on revenue auditing procedures internationally and locally and its impact on the work of the external auditor by understanding their requirements and working to find completely new procedures that help him audit revenues in accordance with international accounting standards in the public sector.
The study concluded the necessity of introducing updates to the decentralized government accounting system by adopting accounting standards in the public sector and applying the accrual
