Abstract

International Auditing Standard (700) and its Role in Improving the Auditor's Report

Hadeel Jabbar Ali

Volume: 13 Issue: 2 2023

Abstract:

To ensure that the auditor's report achieves its main objective, careful attention must be given to its content and language. The report should be easily understandable to users of financial data and align with the objectives of professional bodies supported by studies and research. The adoption of International Auditing Standard (700) by professional bodies plays a crucial role in shaping the auditor's report. In the context of Iraq, where this research was conducted in the Federal Office of Financial Supervision and external audit offices, auditors' compliance contributes to the consistency of financial report data.

DOI: http://doi.org/10.37648/ijrssh.v13i02.072

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