College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “A proposed audit program for auditing accounting operations for digital currencies in accordance with international auditing standards”.

The current study submitted by the student “Aya Taha Hussein” in the Department of Accounting aimed to: demonstrate the importance of developing special procedures for auditing accounting processes for cryptocurrencies in light of international auditing standards, and to propose an audit program for cryptocurrencies, which is the main objective of the study.
To achieve the objectives of the study and answer its questions, the researcher followed the deductive analytical approach on the theoretical side, and the inductive approach on the applied side.

The study concluded with the most important conclusions: there are certain procedures for auditing cryptocurrency transactions and the auditor must follow them to provide useful information to stakeholders to help forecast and evaluate the efficiency and effectiveness of management, as well as the most prominent goal of helping to present financial statements fairly to take appropriate decisions.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya, and the membership of Assistant Professor Dr. Ali Malallah Abdullah, and Assistant Professor Dr. Sakar Zahir Omar Amin from the Kirkuk Technical Institute, and under the supervision and membership of Assistant Professor Dr. Sinan Zuhair Muhammad Jameel.