Browsing by Author "د.خالد حمد جاسم"

Filter results by typing the first few letters
Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    Impact Of Modern Technical Environment Developments On The Auditor's Profession
    (www.techhubresearch.com, 2024-02-06) د.خالد حمد جاسم; د. حسين علي محمد
    The world's working environment is undergoing a revolution in the continuous and accelerated advancement of technology and technology. The accounting profession is also influenced by environmental technical developments in terms of the knowledge and conclusions of the auditor's work policy in his report. With the increasing use of information technology in economic units in recording and processing financial events and accounting processes, the importance of technologies is no less important than human and financial resources. Sophisticated electronic accounting systems have emerged and the comptroller must emulate these developments in his report, Especially because technological developments can easily penetrate from some professional pirates which has made it a profession of auditing the safety valve for the integrity and confidentiality of information and the design of programs that help the work of the comptroller to reach reliable results by users of financial lists to make rational decisions. The research aims to demonstrate the role of the modern technical environment in achieving changes in the auditor's profession within the study community, which includes a sample of the number of auditors' offices in Baghdad (60), to achieve this, the three sub-variables (continuous electronic auditing, cloud accounting, blockchains) were measured Based on the research problem, the research relied on a set of statistical metrics and the SPSS programme. The researchers found that developments in the modern technical environment affect the work of the comptroller in terms of reducing time and cost. The lack of recognition by the auditors in keeping with recent environmental developments makes the profession less professional. The researchers recommended to the audit offices that cadres should be included in ongoing training courses that simulate modern technical developments in the working environment.
  • No Thumbnail Available
    Item
    The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment
    (www.eximiajournal.com, 2024-01-06) د.خالد حمد جاسم; د. حسين علي محمد
    The accounting profession faces many challenges in the age of knowledge, as some of how the accounting function accomplishes its tasks have changed, which raised the question about the importance and value of traditional accounting jobs and skills, which require adopting ideas, work methods, and applications that differ from those previously, in addition to possessing qualifications and skills that were previously unknown. It is necessary to have them in the past. Therefore, there must be references and standards that contribute to the development of the accounting profession, represented by the accounting education standards (IAES), which have a positive impact on the quality of accounting service and activate the continuing education process so that the required task can be presented appropriately, as the continuing education system must have clear goals and outcomes that meet the needs of the labour market for specialists in the field of practising the accounting profession following the requirements of the current era. Continuing professional development for professional accountants enhances competence, skill and all outcomes of accounting work. Compliance with the International Standards for Accounting Education (IAES) and the application of continuing professional educational requirements by the accountant can also lead to Enhancing the accuracy and reliability of accounts, which is among the most important areas of need in developing the accounting profession, improving training programs for accountants, and modernising the training process. It is also desirable to provide continuous professional development. It is possible to develop a strategic plan for employment and organise the monitoring of its implementation. The research was based on a form distributed to the research community represented by the Federation Accountants and auditors in Iraq at the time. The most important conclusion of the research is that the application of international accounting education standards contributes to raising the efficiency and professional skills of accountants. The research concluded that the Union of Accountants and Auditors in Iraq supports the application of international accounting education standards by all accountant members of the Union. The research dealt with a group of sections, the first section included the research methodology and previous studies, the second section included the theoretical aspect of the research, the third section included the applied aspect, and finally, the fourth section included recommendations and conclusions
  • No Thumbnail Available
    Item