The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq

Rashid, Chnar Abdullah (2017) The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq. International Journal of Social Sciences and Educational Studies, 4 (2). pp. 15-22. ISSN 24091294

[img] Text (Published Research Article)
ijsses.v4i2sip15.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (451kB)
Official URL: http://dx.doi.org/10.23918/ijsses.v4i2sip15

Abstract

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.

Item Type: Article
Uncontrolled Keywords: External Auditor, Audit Evidence, Audit Procedure
Subjects: L Education > L Education (General)
Divisions: Ishik International Journal of Social Sciences & educational Studies > VOL 4, NO 2 (2017)
Depositing User: Depositor @ Ishik University
Date Deposited: 22 May 2018 10:58
Last Modified: 22 May 2018 10:58
URI: http://eprints.ishik.edu.iq/id/eprint/87

Actions (login required)

View Item View Item