Browsing by Author "د. حسين علي محمد"

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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.
Proposed Framework for the Governance of the Auditing Profession in Iraq1
(International Journal of Research in Social Sciences and Humanities, 2023-03-07) د. حسين علي محمد
The research dealt with the subject of the governance of the auditing profession in Iraq for the purpose of improving the professional performance of the auditor problem of the research was to know the impact of the proposed framework for the governance of the auditing profession in Iraq, and the concept of governance of the auditing profession received the attention of many researchers. However, a clear and specific concept of it did not crystallize either in the standards issued by international organizations or in the studies conducted by the research. The reason is that the services provided by the auditing profession cannot be tested in advance and there is difficulty in measuring the quality of performance after completing the audit process in addition to the lack of expertise for the beneficiaries of this service, and the objectives of the research were focused on presenting and discussing the concept of governance of the auditing profession as contemporary concepts. And the statement of the impact of using it as a means to improve the quality of the professional performance of auditors and their role in reducing the expectations gap in the auditing profession, as well as trying to design a proposed framework to represent the relationship between the governance of the auditing profession and improving the quality of professional performance and its contribution to the discovery and reduction of the expectations gap in the auditing profession. And the study found the need for the regulators of the auditing profession in Iraq to apply a framework for the governance of the auditing profession in Iraq and adopt a policy of educating stakeholders and increasing their awareness of the responsibility ...
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
The impact of time management on activating the professional skepticism of the auditor
(www.techniumscience.com, 2024-02-06) د. حسين علي محمد
The research aimed to identify the role of time management in activating and achieving professional skepticism for auditors and applying it in some auditing offices in Baghdad, to raise the quality of auditors' judgments, with the increasing pressures on the profession of auditors and the quality of the auditing process as a whole, there is a continuous need to rationalize the decisions of auditors' report users, as international accounting standards emphasized the need to direct continuous inquiries about information in auditor practices, which makes professional skepticism one of the important tools of the auditing profession, the research community was selected for a group of auditors in the Iraqi environment where the sample for the research community was (45) licensed audit offices in Baghdad with certificates of certified public accountant (accountant), and the research used a questionnaire form that was distributed to them, which is a tool for collecting data that is consistent with the research objectives, and (39) were retrieved, but (6) questionnaires were not used from the research sample, and the descriptive analytical approach was used based on the (SSPS) program to analyze the results of the answers. One of the most important results of the research is that managing the activities and work of auditors at a planned and organized time contributes to completing their tasks effectively and reduces time pressure and allows By practicing professional skepticism, which improves the reputation of the profession, and among the research recommendations is the need for audit offices to pay attention to educational courses for auditors, which include consolidating the conviction of the importance of time management and getting rid of false arguments that lead to wasting time when practicing professional skepticism. The researcher also recommended the need to urge auditors to pay attention to professional skepticism in all stages of the auditing process. To achieve the objectives of the research, it was divided into four chapters. The first chapter included the methodology and previous studies, while the second chapter included the theoretical aspect of the research, while the third chapter included the practical aspect of the research, and finally the fourth chapter included the most important recommendations and conclusions