Articles
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Item 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 محمدThe 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 ...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 محمدThe 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