
The Center for Development and Continuing Education at the University of Basra organized a course on accounting and auditing.
The aim of the course is to increase the knowledge, experience and skills of the participants in the modern accounting and auditing trends and procedures according to the modern and globally reliable scientific sources.
The course presented by the teacher, Sarah Abbas Ali , included the accounting axis, which included lectures on the conceptual framework of accounting, how to prepare final accounts and financial statements, and the auditing axis, which included lectures on the paths of the development of audit science, the modern concept of auditing, what are the objectives and importance of auditing, and the stages of audit implementation, in addition to highlighting the distinction between internal and external auditing and the difference between accounting and auditing.
In the end, the recommendation was the need to enhance the skills and knowledge of accounting and auditing cadres in various sectors of the country with recent developments and the findings of international academic societies in the field of accounting and auditing.