محتوى المقالة الرئيسي

به خشان عمر عبدالله pakhshan.omer@epu.edu.iq


الملخص

يهدف البحث إلى التعرف على مدى التزام مراقبي الحسابات Obligation of Auditors للتدقيق الدولي 315 وأبعادها (محاسبة المراجعة – (Audit Accounting و )التدقيق المحاسبي Accounting Audit) وأثر ذلك على تحسين جودة الأداء (Performance Quality) وأبعادها (المصداقية Credibility - والمتانة – - Durability والقابلية للخدمة (Serviceability في البيئة العراقية والصادرة من الاتحاد الدولي للمحاسبين (IFAC). وضرورة العمل على تطبيق أبعاد التزام مراقبي الحسابات للتدقيق الدولي (AA) و(AAU) وكذلك تحسين أبعاد جودة الأداء (CR) و(DU) و(SE) بشكل ملائم يجب على الهيئات المشرفة على تنظيم المهنة التزام أعضاء المهنة فيها بقضاء ساعات تعليم وتدريب مهني خاصة في مجال معايير المحاسبة والتدقيق الدولية.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

تفاصيل المقالة

كيفية الاقتباس
عبدالله ب. خ. ع. (2023). تأثير التزام مراقبي الحسابات بمعيار التدقيق الدولي 315على جودة الاداء المهني في البيئة العراقية. مجلة تكريت للعلوم الادارية والاقتصادية, 19(63, 1), 110–123. https://doi.org/10.25130/tjaes.19.63.1.6
القسم
Articles

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