The aim of the course was to familiarize participants with the nature of accounting, its historical development, and the concept of accounting as a system. Participants were introduced to the general budgetary terms with a detailed explanation of the terms "debit" and "credit". The course also covered the concept of error according to International Auditing Standard No. (240), the types of errors, the difference between errors and fraud, how to audit accounting records, detect errors and correct them. Dr. Faihaa Abdul Khaliq Mahmoud presented the course, which clarified the concept of accounting, its historical development, and accounting as a system. Participants learned about the components of the general budget, especially current assets, a detailed explanation of inventory and accounts payable, and the concept of error according to International Auditing Standard No. (240), as well as the types of errors and the difference between errors and fraud. At the end of the course, it was recommended to involve as many participants as possible to keep up with the latest developments in the field of accounting and auditing, in accordance with international accounting and auditing standards.
