volume 4 issue 2 article 3

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

Author: Chnar Abdullah Rashid

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.

Keywords:  External Auditor, Audit Evidence, Audit Procedure

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doi: 10.23918/ijsses.v4i2sip15

International Journal of Social Sciences & Educational Studies
ISSN 2520-0968 (Online), ISSN 2409-1294 (Print), October 2017, Vol.4, No.2 (Special Issue)