THE IMPACT OF RISK-BASED AUDITING ON ACCOUNTING INFORMATION PRODUCED BY ACCOUNTING INFORMATION SYSTEMS IN COMPANIES: A STUDY ON COMPANIES LISTED ON IRAQ STOCK EXCHANGE

Authors

Emad Al-Harash Police College, Baghdad, Iraq

Keywords:

Risk-Based Audit, Accounting Information

Abstract

This study seeks to examine the influence of risk-based auditing as a control and audit mechanism on the accounting information generated by accounting information systems in companies listed on the Iraq Stock Exchange. It highlights the benefits of such information, specifically in terms of efficiency, credibility, and effectiveness. The study underscores the significant impact of risk-based auditing on the audit process, particularly regarding the integrity of financial statements and the mitigation of material errors. The findings indicate the crucial role of risk-based auditing in enhancing the efficiency, credibility, and effectiveness of companies listed on the Iraq Stock Exchange.

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Published

2024-10-23

How to Cite

Emad Al-Harash. (2024). THE IMPACT OF RISK-BASED AUDITING ON ACCOUNTING INFORMATION PRODUCED BY ACCOUNTING INFORMATION SYSTEMS IN COMPANIES: A STUDY ON COMPANIES LISTED ON IRAQ STOCK EXCHANGE. European Journal of Research Development and Sustainability, 5(10), 1-18. Retrieved from https://scholarzest.com/index.php/ejrds/article/view/4777