The extent of the need to issue audit evidence and Iraqi accounting rules in the current economic situation

Abstract

The research aims to shed light on the accounting rules and audit evidence issued in Iraq and the time intervals that take to be issued and how they differ from international standards and the effort and costs spent to issue them and what benefits have been used in practice after the issuance. The problem discussed by the research that the current economic situation in Iraq does not require the issuance of accounting rules and audit evidence local does not differ significantly from international crossings and therefore austerity is not necessary and we reach the researchers after a comparative study between international standards and computer rules and audit evidence issued to the existence of minor differences which International standards, cost savings and the effort spent on the Iraqi Standards Council are required. The problem discussed by the research that the current economic situation in Iraq does not require the issuance of accounting rules and audit evidence local does not differ significantly from international crossings and therefore austerity is not necessary and we reach the researchers after a comparative study between international standards and computer rules and audit evidence issued to the existence of minor differences which International standards, cost savings and the effort spent on the Iraqi Standards Council are required.