THE UNIVERSITY OF BASRAH ORGANIZES A PANEL DISCUSSION ON (THE IMPACT OF THE CHARACTERISTICS OF THE AUDITOR ON THE QUALITY OF FINANCIAL REPORTING THROUGH THE APPLICATION OF THE INTERNATIONAL STANDARD FOR FINANCIAL REPORTING NO. (1)

THE UNIVERSITY OF BASRAH ORGANIZES A PANEL DISCUSSION ON (THE IMPACT OF THE CHARACTERISTICS OF THE AUDITOR ON THE QUALITY OF FINANCIAL REPORTING THROUGH THE APPLICATION OF THE INTERNATIONAL STANDARD FOR FINANCIAL REPORTING NO. (1)
On Tuesday 9/5/2023, the Accounting Department at the College of Administration and Economics at the University of Basrah organized a panel discussion on (The Impact of the Characteristics of the auditor on the Quality of Financial Reporting through the Application of International Standard Financial Report No. (1)
The panel, which was lectured by Prof. Dr. Fatima Jassim Muhammad, aimed to identify the main characteristics of the auditor that affect the quality of financial reporting, such as the auditor’s independence, experience, academic qualification, honesty and confidentiality, and to verify how the characteristics of the auditor affect the quality of financial reporting in general through the application of the international standard for financial reporting. No. (1)
The panel discussion touched on the basic relationship between the characteristics of the auditor, whether professional or auditing firms, on the one hand, and the quality of financial reporting in general through the application of the International Financial Reporting Standard No. (1) Presentation and Disclosure on the other hand.