The legislative framework regulating the profession of auditing and monitoring in Iraq and its suitability to developments occurring after 2003 - an exploratory study of a sample of auditors

Authors

  • Faez Abdul Hassan Jassim Al-Lami

Keywords:

The legislative framework regulating, monitoring and auditing accounts

Abstract

The research aims to the statement of the main legislation governing the profession of control and auditing in Iraq and its role in economic and sociallife and its importance to the adoption of the parties on the output provided by the profession to take many important decision the research also gives a historical overview of the overview of the profession and the most important entities that have contributed to its development,and the statement of the suitability of this legislation for economic development, political and social occurring in Iraq after 2003. and its impact on the success of the profession and achieve their goals.

References

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practice 8th ed , U.S.A , DAME pudlication, Inc

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- American Accounting Association (AAA ),1972, " Report of the

committee on Basic Auditing concept " the Accounting Review .

-United Nations ,''Trade And Development Report ,2001'', New

York and Geneva.

- Institute of chartered Accounts of India,1983, " General Guid lines on

Internel Auditing".

Published

2025-01-16

How to Cite

فائز عبد الحسن جاسم اللامي. (2025). The legislative framework regulating the profession of auditing and monitoring in Iraq and its suitability to developments occurring after 2003 - an exploratory study of a sample of auditors. Iraqi Journal for Administrative Sciences, 9(38), 313–327. Retrieved from https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3015