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Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank)

    Authors

    • Prof. Dr. Mowafaq Abed Al-Hussein Mohammed
    • Sameer Mubarak Mirza

    Kut University College Journal for Humanitarian Science

,

Document Type : Reasearch paper

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Abstract

Abstract
Abstract The purpose of the research is to highlight the evaluation of the procedures implemented by the auditor to verify the appropriateness of imposing the continuity of private commercial banks in accordance with the international auditing standards for the purpose of diagnosing weaknesses in these procedures in their discovery of the risks of default and bank failure. And the analysis of the auditor's annual reports. The research concluded that there was a weakness in the audit procedures implemented and not to focus and disclose the extent to which there are risks related to the bank's future stability. From facing the bank sample research for many financial problems, administrative and legal before being placed under the custody of the Central Bank of Iraq.

Keywords

  • going concern assumption
  • evaluation the procedures of the work auditor
  • trouble private commercial banks
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Kut University College Journal for Humanitarian Science
Volume 1, Issue 1
June 2020
Page 119-138
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  • Article View: 146
  • PDF Download: 74

APA

Al-Hussein Mohammed, P. D. M. A. and Mirza, S. M. (2021). Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank). Kut University College Journal for Humanitarian Science, 1(1), 119-138.

MLA

Al-Hussein Mohammed, P. D. M. A. , and Mirza, S. M. . "Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank)", Kut University College Journal for Humanitarian Science, 1, 1, 2021, 119-138.

HARVARD

Al-Hussein Mohammed, P. D. M. A., Mirza, S. M. (2021). 'Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank)', Kut University College Journal for Humanitarian Science, 1(1), pp. 119-138.

CHICAGO

P. D. M. A. Al-Hussein Mohammed and S. M. Mirza, "Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank)," Kut University College Journal for Humanitarian Science, 1 1 (2021): 119-138,

VANCOUVER

Al-Hussein Mohammed, P. D. M. A., Mirza, S. M. Evaluation the auditor’s procedures to verify the appropriateness of going concern to international auditing standards (an analytical study of a troubled commercial bank). Kut University College Journal for Humanitarian Science, 2021; 1(1): 119-138.

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