Naeem Sabah Khilkhal, Hassan Joudahalhassany and Murtadha Fadhil Haddad AL-Fayyadh
The purpose of the study is to determine the quality of the work, and to determine the extent to which it can be used. A set of assumptions is drawn from the relationship between each of the personal factors for the researcher and the organization of the audit and the independence of the audit and the plan for the audit and between the accuracy of the accuracy and the constant support in the continuous agreement. The object of the discussion is grouped with a review of the working accounts in the Diwan of the Iraqi Fiscal Competition on the statements of the fiscal year 2020. Establishment of targets and assumptions has been decided, as the use of aggregates and assumptions has been assessed, and the results from the aggregate are more likely to be substantial.