EXTERNAL AUDITOR’S RESPONSIBILITY REGARDYING TO GOING CONCERN ASSUMPTION IN HIS/HERS REPORT: CASE OF KURDISTAN REGION/ IRAQ
Journal Title: International journal of research -GRANTHAALAYAH - Year 2017, Vol 5, Issue 6
Abstract
This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the going concern assumption which consider the future financial conditions of the companies. We interviewed two professional individuals in the Directorate of financial supervision office who are auditing both governmental organizations and private sectors in Kurdistan region. Likewise, 4 owners of the companies who have faced bankruptcy risk in Kurdistan have been interviewed as well. Their main job was manufacturing before they have failed. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending the companies to improve their financial situations.
Authors and Affiliations
Keywords
Related Articles
- EP ID EP205351
- DOI 10.5281/zenodo.583905
- Views 71
- Downloads 0
A STUDY OF USING POP SONGS TO PROMOTE NEW VOCABULARY LEARNING FOR SECONDARY SCHOOL STUDENTS
The purpose of this study aimed to1) promote students’ ability in learning new vocabulary through pop songs and 2) to investigate students’ opinions toward using pop songs in learning new vocabulary of grade 10 students...
A COMPARATIVE STUDY ON CLASSROOM MANAGEMENT TECHNIQUES AMONG GOVERNMENT AND PRIVATE SCHOOL TEACHERS
The role of teacher is proficient, be composed of academic, didactic and social roles. Academic roles cover teaching, instructing and supervisory characters and pedagogical characters include instructional, valuation and...
URBAN INFRASTRUCTURE PROJECTS AND CHALLENGES, RISK IDENTIFYING FOR EMERGING NEW CITIES OF NEPAL
Nepal is beautiful country. According to new geographical structure there are six metropolitan cities, eleven sub-metropolitan cities. Seventeen cities are already urbanized and two hundred and seventy-six municipalities...
EFFECTIVENESS OF E-CONTENT ON ACHIEVEMENT IN HISTORY AMONG IX STANDARD BOYS
“Educational Technology is the application of scientific knowledge about learning and the conditions of learning to improve the effectiveness and efficiency of teaching and training”. The development of computer and netw...
IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS
This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on...