The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Correlations of confirmation of control tools in the service organization Standard (3402) and its impact on enhancing the auditor’s procedures (proposed model)) for the student Sana Kabashi Hasmaut 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 the role of the audit standard (3402) in the auditor’s procedures for the auditor, as well as to present a proposed model according to the international standard (3402) to adopt international auditing standards in auditing procedures in the Iraqi environment, including standard (3402) for service establishments
The study reached reducing risks to an acceptable level and enhancing confidence among beneficiaries, the importance of the availability of cadres with a high scientific and practical level to carry out the assurance task in order to reach those reports to the highest
