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The extent of the need to issue audit evidence and Iraqi accounting rules in the current economic situation

Asaad Gheni Jihad, Ali Abbas Kareem, Abbas Saad Hamada Alkhuzaie

Abstract


The research aims to shed light on the accounting rules and audit evidence issued in Iraq and the time intervals that take to be issued and how they differ from international standards and the effort and costs spent to issue them and what benefits have been used in practice after the issuance

The problem discussed by the research that the current economic situation in Iraq does not require the issuance of accounting rules and audit evidence local does not differ significantly from international crossings and therefore austerity is not necessary and we reach the researchers after a comparative study between international standards and computer rules and audit evidence issued to the existence of minor differences which International standards, cost savings and the effort spent on the Iraqi Standards Council are required

The problem discussed by the research that the current economic situation in Iraq does not require the issuance of accounting rules and audit evidence local does not differ significantly from international crossings and therefore austerity is not necessary and we reach the researchers after a comparative study between international standards and computer rules and audit evidence issued to the existence of minor differences which International standards, cost savings and the effort spent on the Iraqi Standards Council are required

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References


Arab sources

Arabic Documents and Bulletins

Republic of Iraq, SAI, Instructions 1 of 1995, Board of Accounting and Control Standards (www.dorar-aliraq.net).

Council of Accounting and Control Standards in the Republic of Iraq ((www.dorar -aliraq.net)

Theses, Theses and Diploma Research:

Saba, Majed Maher Fahim, "The Applicability of the International Financial Statements Standards for Palestine". An Exploratory Study of Accountants in the Gaza Strip, Master Thesis (Unpublished), Faculty of Commerce, Islamic University of Gaza, 2008.

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Periodicals

Abu Al-Khair, Dr. Mudather Taha and Dr. Mohammed bin Sultan Al-Sahli, "International Accounting Standards Industry - Development and Role of National and International Councils and Authorities, GCC Accounting and Auditing Organization, 2005, (www. Gccaao). org)

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Tawfiq, Dr. Mohammed Sharif and Dr. Hassan Ali Mohammed Swailem, "Strategies for the harmonization of national and Arab standards to comply with the globalization of international accounting standards: the experience of Saudi Arabia, Egypt, Malaysia and the Gulf Cooperation Council - a comparative international test study, 2005, www .jps-dir.com))

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Conferences, seminars and lectures

Hamdan, Dr. Mamoun Tawfiq, “The Application of International Accounting Standards in Syria”, Lecture at the Middle East Regional Forum on International Financial Reporting Standards, Beirut, December 18-19, 2008 (www.asca-sy.com).

Hanan, Dr. Mohammad Radwan Helwa, "Why IAS" Lecture delivered at Aleppo Chamber of Commerce, 2/7/2007 sqarra.wordpress.com))

Salloum, d. Dr. Hassan Abdel Karim and Dr. Batoul Nouri "The Role of International Accounting Standards in Reducing the Global Financial Crisis" The 7th International Scientific Conference, Faculty of Economics and Administrative Sciences, Zarqa Private University, Zarqa, Jordan 3-5 November, 2009

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Books

Al-Ja'arat, Dr. Khaled Jamal, "International Financial Reporting Standards 2007- FRASs & IASs, First Edition, Ithraa Publishing & Distribution, Jordan, 2008

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Foreign sources

1.Belkaoui, Ahmed Riahi "Accounting Theory" Fourth Edition, Thomson Learning, London, United Kingdom, 2000

2.Kieso, Donald E. & Others "Intermediate Accounting" 12th Edition, John Wiley & Sons, USA, 2007

Harlow, England, 2005


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