Abstract

Crude oil revenues are one of the most important revenues of the Iraqi budget in financing its expenditures. Given that this revenue is affected by two types of factors; the external factors that are outside the control of the commercial unit and the internal factors that are within the scope of the control of the commercial unit to a large extent, these factors should be given a great deal of interest. One of the most important auditing procedures is obtaining other proofs in addition to the currently used proofs in a way that gives reasonable confirmation of the results reached by the auditor. From this point of view, the present study highlights the internal factors affecting the prices of the Iraqi crude oil, proofs for auditing, develop, and diversify the proofs that give confirmation regarding the internal factors affecting the prices of the Iraqi crude oil. The present objectives study is shedding light on the most important internal factors affecting the Iraqi crude oil prices and the traditional auditing proofs as for the spatial and temporal limits, it is represented by the state oil market organization (SOMO). between The years 2010-2013 were chosen as deadlines, as the state’s last final account for revenue was issued in 2014, and that the state’s revenues include crude oil revenues, The most important conclusions were basing auditing on specific types of evidence without linking it to the goal to be achieved weakens the conclusion reached by the auditor and the as for the recommendations it was developing auditing capabilities by moving from traditional auditing to in-depth technical auditing and finding appropriate proofs in the oil sector..

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The article was added to IASJ on 2021-08-02

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