id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-839	Hasan Maytham Kareem; Assist. Prof .Raid Hassan Ali; Assist. Prof .Dr. Akeel Dakheel Kareem	THE PROCEDURES OF THE EXTERNAL AUDITOR IN ACCORDANCE WITH THE INTERNATIONAL AUDITING STANDARD (710) IN AUDITING THE COMPARATIVE INFORMATION OF THE GOVERNMENT FINANCIAL STATEMENTS	2023	10	.pdf	application/pdf	4135	149	36	The following are the methods used in disclosing comparative financial information: (El Toby, Kareem, & Abd, 2022) Comprehensive disclosure: This type of disclosure is based on the design and numbers of financial statements so as to accurately portray the economic events during the fiscal year, and therefore all appropriate information must be presented. material resulting from fraud, and his issuance of a clean opinion despite the existence of these distortions mentioned in this framework, (Haron, Chambers, Ramsi, & Ismail, 2004). or his failure to exert due professional care in his implementation of these procedures, and it was possible for the auditor to discover this fraud if he adhered to the performance of the instructions and procedures mentioned, then he is responsible for this fraud, and bears All the legal responsibilities ensuing from that, and from this standpoint, what is the concept of comparative information will be discussed according to the international auditing standard (710) and what are the responsibilities and procedures of the external auditor when auditing the lists and financial statements in government institutions.	cache/ajbmeb-839.pdf	txt/ajbmeb-839.txt