This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.
The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES' PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ
disclosure
auditor's report
INTOSAI standards
social accounting
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of Engineering
Publication Date
Wed Aug 29 2018
Journal Name
Journal Of Engineering
Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Editorial Board
Editorial Board
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
trading
securities
tax revenues
Abstract:
The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas
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