eprintid: 87
rev_number: 7
eprint_status: archive
userid: 5
dir: disk0/00/00/00/87
datestamp: 2018-05-22 10:58:57
lastmod: 2018-05-22 10:58:57
status_changed: 2018-05-22 10:58:57
type: article
metadata_visibility: show
contact_email: deposit_eprints@ishik.edu.iq
creators_name: Rashid, Chnar Abdullah
creators_id: chnar.rashid@spu.edu.iq
title: The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq
ispublished: pub
subjects: L1
divisions: ISSUE014
full_text_status: public
keywords: External Auditor, Audit Evidence, Audit Procedure
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.
date: 2017-10
date_type: published
publication: International Journal of Social Sciences and Educational Studies
volume: 4
number: 2
publisher: Ishik University
pagerange: 15-22
id_number: doi:10.23918/ijsses.v4i2sip15
refereed: TRUE
issn: 24091294
official_url: http://dx.doi.org/10.23918/ijsses.v4i2sip15
related_url_url: http://www.ishik.edu.iq/
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citation:   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     
document_url: http://eprints.ishik.edu.iq/87/1/ijsses.v4i2sip15.pdf