The role of audit procedures according to the International Auditing Standard (ISA No. 240) in detecting and limiting fraudulent practices
The research aims to demonstrate the role of audit procedures accordance to (ISA. No.240) in detecting and reduction fraudulent practices in the financial statements of companies listed in the Iraqi Stock Exchange, as the standard specializes in determining the responsibility of the auditor in det...
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| Format: | Article |
| Language: | Arabic |
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college of Administration and Economics ALIraqia university
2022-11-01
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| Series: | مجلة الدراسات الاقتصادية والادارية |
| Subjects: | |
| Online Access: | https://easj.aliraqia.edu.iq/index.php/easj/article/view/30 |