{"id":3241,"date":"2024-03-06T02:15:44","date_gmt":"2024-03-05T23:15:44","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3241"},"modified":"2024-03-07T02:17:19","modified_gmt":"2024-03-06T23:17:19","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-auditing-compliance-with-smart-data-principled-and-standards","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3241","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses  Auditing Compliance with Smart Data Principled and standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221;]<\/p>\n<h4 style=\"text-align: left;\"><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-size: 16px; font-family: Times New Roman;\"><strong>Institute media<\/strong><\/span><\/h4>\n<h4 style=\"text-align: left;\"><span style=\"font-size: 16px; 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 (Auditing Compliance with Smart Data Principles and standards and its Role in improving the Quality of auditing Applied research in a sample of Iraqi banks) for the student Hussein Karim Ibrahim \u00a0to 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-size: 16px; font-family: Times New Roman;\"><strong>The study aimed to audit compliance with the principles and standards of smart data and its role in improving the quality of auditing, as the research problem is represented by the difficulty of obtaining smart data, extracting information and exchanging it, the widening scope of oversight and auditing, and the complexity of its oversight procedures in light of the use of smart data, in addition to the presence of challenges facing the auditor due to the increased opportunities. However, it also contributed to the emergence of advanced methods that rely on the use of computers to carry out the auditing process. Therefore, the trend towards using modern auditing tools using computers in general and using smart data in particular has increased.<\/strong><\/span><\/h4>\n<p>[\/vc_cta][\/vc_column][vc_column]<div id=\"cz_110702\" class=\"cz_grid_p cz_110702\"><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=\"\u062d\u0633\u064a\u0646 \u0643\u0631\u064a\u0645 2\"><a class=\"cz_grid_link \" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u062d\u0633\u064a\u0646-\u0643\u0631\u064a\u0645-2.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\/\u062d\u0633\u064a\u0646-\u0643\u0631\u064a\u0645-2-600x600.jpg\" class=\"attachment-codevz_600_600\" alt=\"\" title=\"\u062d\u0633\u064a\u0646 \u0643\u0631\u064a\u0645 2\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u062d\u0633\u064a\u0646-\u0643\u0631\u064a\u0645-2-600x600.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/03\/\u062d\u0633\u064a\u0646-\u0643\u0631\u064a\u0645-2-150x150.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><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221;] Institute media 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=3241\"><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":3245,"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-3241","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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