Kut University College Journal for Humanitarian Science

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.