College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the tagged master’s thesis. Evaluation of evidence and its impact on detecting fraud and improving the quality of auditing (a comparative study from the point of view of auditors and auditors”

The aim of the current study submitted by the student “Issa Mahmoud Salman Al-Sabawi”
In the Accounting section to: Comparing the performance of auditors in the field of evaluating evidence and detecting fraud, with a focus on how each gender interacts with and analyzes evidence.

The study concluded the most important conclusions: that auditors usually use a set of inquiries – informational, evaluative and interrogative – to collect financial and non-financial data, and their reliance is more on interrogative inquiries.

The discussion committee was headed by Assistant Professor Dr. Kobra Mohamed Taher Hammoudi, and the membership of Assistant Professor Dr. Maher Ali Hussein, and Assistant Professor Dr. Sakar Zahir Omar Amin from the Northern Technical University / Kirkuk Technical Institute, under the supervision and membership of Assistant Professor Dr. Alaa Abdul Wahed Dhanoun.