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The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq

Author

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  • Fedaa Abd Almajid Sabbar Alaraji

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

The external audit profession in Iraq suffers from problems and weakness in the profession, the most important of which is the of the profession of auditing system and monitoring auditing (external audit) which is utilized in Iraq a now. And the failure to keep pace with developments and economic changes in the countries of the world, including Iraq, The current our study is aim to diagnosis and determine of most important of problems and Barriers which is suffer for it profession of external audit in Iraq. Our study is achieve many conclusions the most important,the suffering of the profession of external auditing in Iraq of many problems such as government intervention in the management of the profession, Also the study reached several recommendation and the most important work to develop the profession in Iraq based on international standards of external auditing which are considered guide for development.

Suggested Citation

  • Fedaa Abd Almajid Sabbar Alaraji, 2017. "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 5-24, November.
    • Handle: RePEc:aio:aucsse:v:1:y:2017:i:45:p:5-24
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    File URL: http://feaa.ucv.ro/annals/v1_2017/0045v1-001.pdf
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    More about this item

    Keywords

    External Audit Profession; External Audit Standards; International Standards for External Auditing; improve and develop of performance; guide;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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