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The scope and responsibilities of the auditor on the audit of interim financial reports "an analytical study of accounting and auditing standards adopted | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 86, 2018, Pages 35-60 | ||
| Authors | ||
| D. Mohammed Hassan Khudair; D. Salman Saad Awad; M. Yunis Abbas; the largest | ||
| Abstract | ||
| Perhaps the influence of seasonal fluctuations on the outcome of the activity and financial position of companies and sudden fluctuations of the capital markets has made the annual reports lose much of their usefulness, especially in terms of relevance (predictive capacity and the appropriate timing and feedback), because the investors, creditors, customers and prospects need information reinforce their expectations about the result of activity and financial position and cash flows of the company and then their decisions associated with them. | ||
| Keywords | ||
| The center of an administrative | ||
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