{"id":1542,"date":"2023-10-08T12:49:35","date_gmt":"2023-10-08T09:49:35","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1542"},"modified":"2023-10-08T12:58:41","modified_gmt":"2023-10-08T09:58:41","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-correlations-of-confirmation-of-control-tools-in-the-service-organization-standard","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1542","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Correlations of confirmation of control tools in the service organization Standard"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<h4><span style=\"font-family: 'Times New Roman';\"><strong>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&#8217;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.<\/strong><\/span><\/h4>\n<h4><span style=\"font-family: 'Times New Roman';\"><strong>The study aimed to the role of the audit standard (3402) in the auditor&#8217;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<\/strong><\/span><\/h4>\n<h4><span style=\"font-family: 'Times New Roman';\"><strong>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<\/strong><\/span><\/h4>\n<p>[\/vc_column_text]<div id=\"cz_72334\" class=\"cz_grid_p cz_72334\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c6 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"photo_2023-10-04_23-28-20\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20-300x225.jpg\" class=\"attachment-medium\" alt=\"\" title=\"photo_2023-10-04_23-28-20\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20-300x225.jpg 300w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20-768x576.jpg 768w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20-600x450.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-20.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><div class=\"cz_grid_item \"><div data-title=\"photo_2023-10-04_23-28-28\"><a class=\"cz_grid_link cz_grid_zoom_in\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28-300x225.jpg\" class=\"attachment-medium\" alt=\"\" title=\"photo_2023-10-04_23-28-28\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28-300x225.jpg 300w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28-768x576.jpg 768w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28-600x450.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2023\/10\/photo_2023-10-04_23-28-28.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><div class=\"cz_grid_details\"><i class=\"fa fa-search cz_grid_icon\"><\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1542\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":1543,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies discusses Correlations of confirmation of control tools in the service organization Standard - 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