امكانية تطوير تأكيدات مراقب الحسابات تجاه تقديرات القيمة العادلة في ظل ظروف عدم التأكد (دراسة استطلاعية)

Abstract

Abstract Under development movement rapidly and as a result of the adoption of the principle of fair value and the appearance of many of the international accounting standards has increased the size of explanations and disclosures in reports and financial statements, which increased the burden of the auditor in the investigation, which contain data before expressing an opinion Technical neutral about them, especially as most of these notes were requirements for many of the international accounting standards, and in spite of these increases and complexities, the assurances of the auditor not required level, especially under conditions of uncertainty, so the aim of this study on the possibility of the development of assurance the auditor to estimate the fair value under conditions of uncertainty through the questionnaires were distributed to auditors in the Office of Financial Supervision and audit firms own in Iraq, and after analyzing the results of questionnaire to the researcher found a set of conclusions and recommendations.