College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the Master’s thesis titled:

“A Proposed Program for Auditing Intellectual Capital Reporting in Telecommunications Companies in Accordance with International Auditing Standards.”

The present study, submitted by the student Salam Matti Suleiman in the Department of Accounting, aimed to design an integrated auditing program for reporting the components of intellectual capital in telecommunications companies, in accordance with international auditing standards, by developing flexible auditing procedures that align with the nature of these intangible assets and contribute to enhancing the reliability of financial disclosure.

The study concluded that auditing the components of intellectual capital requires moving beyond traditional tools and methods, and adopting flexible, integrated, and modern auditing procedures that correspond to the nature of these intangible assets, thereby enhancing the quality and reliability of financial disclosure in telecommunications companies.

The discussion committee was chaired by Prof. Luqman Mohammed Ayoub, with the membership of Asst. Prof. Basheer Yousif Ismail / Technical Administrative College – Duhok, and Asst. Prof. Haitham Hashem Qasim, and under the supervision and membership of Asst. Prof. Ali Mal Allah Abdullah.