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 Participation Contracts for Chemical, biological and military waste treatment and disposal plants and their impact on financial and environmental performance -An Applied Research ) for the student Mohammed Qamer homadi to obtain Certified Public 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.
This study aimed to highlight the concept of partnership contracts, referring to the most important international auditing standards related to these contracts. It also aimed to explain the financial and environmental performance of chemical, biological, and war waste treatment and disposal plants, outlining the most important adopted financial and environmental indicators. Finally, it proposed an audit program for partnership contracts at these plants.
The study concluded that partnership contracts necessitate robust monitoring and auditing mechanisms to ensure maximizing positive returns and mitigating potential risks. It also noted the lack of a comprehensive legal and regulatory framework governing partnership contracts in Iraq, and the absence of consistent and binding regulations governing partnership contracts related to the management and treatment of chemical, biological, and war waste. This deficiency increases the level of environmental and legal risks associated with the implementation of these contracts.
