{"id":8472,"date":"2026-02-09T08:56:21","date_gmt":"2026-02-09T05:56:21","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8472"},"modified":"2026-02-09T08:58:34","modified_gmt":"2026-02-09T05:58:34","slug":"the-institute-holds-a-scientific-seminar-on-the-risks-and-challenges-facing-external-auditors-in-a-complex-business-environment","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8472","title":{"rendered":"The Institute Holds a Scientific Seminar on the Risks and Challenges Facing External Auditors in a Complex Business Environment"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px; color: #000080;\">Institute Media<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">Under the supervision of the Dean of the Post-graduate Institute for Accounting and Financial Studies, Assistant Professor Dr. Ali Mohammed Thajil Al-Maamouri, the Accounting Studies Department at the Institute, as part of Global Entrepreneurship Week activities, held a scientific seminar entitled &#8220;Risks and Challenges Facing External Auditors in a Complex Business Environment.&#8221; The seminar took place in the Institute&#8217;s hall and was presented by Assistant Professor Dr. Najlaa Sada Hassoun, Assistant Dean of the Post-graduate Institute. A number of staff and faculty members from the Institute participated.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The seminar focused on verifying the fairness of financial statements to ensure they accurately reflect the financial position, especially given the multiplicity of operations and the complexity of transactions. It also addressed audit risk assessment to identify and measure the risks of material misstatement (inherent and control) and respond to them to minimize the risk of non-detection. Furthermore, the seminar examined the going concern assumption to verify the institution&#8217;s ability to continue operating under financial and banking risks and to strengthen the internal control system to identify weaknesses in the institution&#8217;s control structure.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8474&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8476&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8477&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8478&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute Media Under the supervision of the Dean of the Post-graduate Institute for Accounting and Financial Studies, Assistant &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8472\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":8475,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[69],"tags":[],"class_list":["post-8472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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