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, [Read More]