The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq
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 Superv...
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| Format: | Article |
| Language: | English |
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Tishk International University
2017-10-01
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| Series: | International Journal of Social Sciences & Educational Studies |
| Subjects: | |
| Online Access: | http://ijsses.org/wp-content/uploads/2017/10/The-Importance-of-Audit-Procedure-in-Collecting-Audit-Evidence-1.pdf |
| _version_ | 1797641829172117504 |
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| author | Chnar Abdullah Rashid |
| author_facet | Chnar Abdullah Rashid |
| author_sort | Chnar Abdullah Rashid |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-11T13:51:20Z |
| format | Article |
| id | doaj.art-8c86faabca984d00b5b3af5accaa1c51 |
| institution | Directory Open Access Journal |
| issn | 2409-1294 2409-1294 |
| language | English |
| last_indexed | 2024-03-11T13:51:20Z |
| publishDate | 2017-10-01 |
| publisher | Tishk International University |
| record_format | Article |
| series | International Journal of Social Sciences & Educational Studies |
| spelling | doaj.art-8c86faabca984d00b5b3af5accaa1c512023-11-02T08:37:45ZengTishk International UniversityInternational Journal of Social Sciences & Educational Studies2409-12942409-12942017-10-0142152210.23918/ijsses.v4i2sip15The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ IraqChnar Abdullah RashidThis 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.http://ijsses.org/wp-content/uploads/2017/10/The-Importance-of-Audit-Procedure-in-Collecting-Audit-Evidence-1.pdfExternal AuditorAudit EvidenceAudit Procedure |
| spellingShingle | Chnar Abdullah Rashid The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq International Journal of Social Sciences & Educational Studies External Auditor Audit Evidence Audit Procedure |
| title | The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq |
| title_full | The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq |
| title_fullStr | The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq |
| title_full_unstemmed | The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq |
| title_short | The Importance of Audit Procedure in Collecting Audit Evidence/ Case of Kurdistan Region/ Iraq |
| title_sort | importance of audit procedure in collecting audit evidence case of kurdistan region iraq |
| topic | External Auditor Audit Evidence Audit Procedure |
| url | http://ijsses.org/wp-content/uploads/2017/10/The-Importance-of-Audit-Procedure-in-Collecting-Audit-Evidence-1.pdf |
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