Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Auditing Modern Irrigation Technologies According To International Auditing Standards And Their Reflection On The External Auditor’s Report – Applied Research ) for the student Mohammed Alaa Kamal 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 audit modern irrigation technologies in accordance with international auditing standards and to demonstrate their impact on the external auditor’s report. This was achieved by proposing and implementing an audit program in accordance with international auditing standards related to special assignments, namely International Standard on Auditing (ISA) 800 and International Standard on Auditing (ISA) 805, for the project to utilize modern irrigation technologies.
The study concluded that the proposed audit program, prepared in accordance with international auditing standards by the external auditor (the Federal Board of Supreme Audit), should be adopted and implemented for the project to utilize modern irrigation technologies. The program should be implemented in accordance with international auditing standards by the external auditor (the Federal Board of Supreme Audit). It is also necessary to take into account the observations identified as a result of implementing the proposed audit program by relevant authorities, address weaknesses and enhance strengths, and ensure that the Federal Board of Supreme Audit follows up on these observations to ensure the achievement of the project’s objectives.
