{"id":3235,"date":"2024-03-12T01:58:51","date_gmt":"2024-03-11T22:58:51","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3235"},"modified":"2024-03-13T02:06:49","modified_gmt":"2024-03-12T23:06:49","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-evaluate-the-quality-of-the-external-auditors-report-according-to-international-auditing-standards","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3235","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses Evaluate the quality of the external auditor\u2019s report according to International auditing standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;]<\/p>\n<h4 style=\"text-align: left;\"><\/h4>\n<h4 style=\"text-align: left;\"><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><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(Evaluate the quality of the external auditor\u2019s report according to International auditing standards applied research) for the student Neamah Abdul Ameer Hammood 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 style=\"text-align: left;\"><span style=\"font-family: Times New Roman; font-size: 16px;\"><strong>The study aimed to \u00a0clarify the concept of the quality of the auditor\u2019s report, the considerations and characteristics on which it is based, its types, and its relationship to the evaluation process and performance improvement, and to identify the gap between the requirements for preparing and presenting the auditor\u2019s report on the financial statements according to the ISA and its counterpart in the Iraqi environment (Audit Guide No. (2)), and to Explaining the role and importance of the ISA related to the auditor\u2019s report: (570, 700, 701, 705, 706, 710, and 720) in developing auditors\u2019 reports on the financial statements in Iraq to provide more useful and appropriate information to internal and external users by proposing a model audit guide for the auditor\u2019s report on the financial statements to be approved. In the Iraqi<\/strong> <\/span><\/h4>\n<p>[\/vc_cta][\/vc_column][vc_column]<div id=\"cz_89022\" class=\"cz_grid_p cz_89022\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c4 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=\"\u0646\u0639\u0645\u0629 2\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-2.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-2-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0646\u0639\u0645\u0629 2\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-2-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-2-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><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=\"\u0646\u0639\u0645\u0629 3\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-3.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-3-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u0646\u0639\u0645\u0629 3\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-3-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u0646\u0639\u0645\u0629-3-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><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_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221;] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3235\"><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":3236,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,37],"tags":[],"class_list":["post-3235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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