College of Administration and Economics

The Accounting Department at the College of Administration and Economics – University of Mosul discussed, on Tuesday, 9 December 2025, a Higher Diploma thesis entitled: “The Possibility of Applying International Auditing Standard (610) to Improve the Quality of External Auditing,” held in the Economics Department Hall.

The study, submitted by the student Rahma Hatem Mohammed in the Accounting Department, aimed to clarify the extent to which external auditors at the Northern Electricity Distribution Company / Nineveh comply with the application of International Auditing Standard (ISA 610). It also sought to determine the availability of the basic requirements of internal auditing activity, represented by competence, objectivity, and independence, in a way that enables the external auditor to rely on the work of internal auditing.

The study reached several conclusions, the most important of which was that the possibility of applying ISA (610) largely depends on the level of maturity of the auditing environment in the country and the availability of an institutional and regulatory infrastructure that allows integration and coordination between the work of internal and external auditors. The presence of effective control systems and clear institutional cooperation contributes to increasing the chances of the practical application of the standard and achieving higher quality in external auditing.

The discussion committee was chaired by: Prof. Dr. Luqman Mohammed Ayoob – College of Administration and Economics / University of Mosul as a Chair, Asst. Prof. Dr. Salem Khalil Khaled – College of Administration and Economics / University of Mosul as a Member, Lect. Dr. Waad Hussein Shalash – College of Administration and Economics / University of Mosul as a Member and Asst. Prof. Dr. Taha Ahmed Hassan – College of Administration and Economics / University of Mosul, Member and Supervisor.