VI-i- Department of Accounting
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Item The impact of time management on activating the professional skepticism of the auditor(www.techniumscience.com, 2024-02-06) د. حسين علي محمدThe 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 conclusionsItem Impact Of Modern Technical Environment Developments On The Auditor's Profession(www.techhubresearch.com, 2024-02-06) د.خالد حمد جاسم; د. حسين علي محمدThe 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.Item دور المراجعة المشتركة في الحد من فجوة الأداء بهدف تحقيق الجودة في تقرير المراجعة(http://search.mandumah.com/Record/934940, 2017-02-06) د.خالد حمد جاسمCollection Collection Collection Collection