واقع استمرار التعليم المحاسبي المهني في إقليم كوردستان/العراق وسبل النهوض به (دراسة ميدانية في مكاتب مراقبة الحسابات)

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
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
 Continuing Professional Accounting Education
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


IAESBInternational Accounting Education Standards Board
International Federation of Accountants) (IFAC)
CPDContinuing Professional Development





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

 IAESB

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

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

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 
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 





Importance of CPAE 

Stakeholders







IAESB





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




IAESB, 2014 : 13 - 14 IAESB)

 
 

 



 
 








 





IAESB

 IAESB)

Whittington and Pany


AICPA

 Whittington & Pany, ) 


AICPA IFAC
AICPA  و IFAC

AICPA
IFAC
 









-








 -









-






ﺭﺎﻴﺨﻡﻗﺭ





.
ﺭﺎﻴﺨﻡﻗﺭ٢:


.
ﺭﺎﻴﺨﻡﻗﺭ٣:


.
.



.
 
.
-





 


.









.




.




 
.
(

.


.




.


 The Need of CPAE



Professional Standards 
 Generally Accepted Auditing Standards(GAAS)









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
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SASI,AU201
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 
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
Competence
 Robertson& Louwers)

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

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




2. (IAES)International Accounting EducationStandards
IAESB


 IAESB)
Pre-qualification
Post qualification

 IAESB)


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IFAC



Developments in the profession


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
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
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

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
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
Robertson&Louwers
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

Assurance

Attestation

 Robertson&Louwers)



Gramling


Gramling et.al, 
Gramling




AICPA



 Gramling
et.al, 


 Gramling et.al, 




 






 Gramling et.al, 












 Hopwood et.al., AICPA






 Grippo)






Developments in the Electronic Environment 








 









 (Whittington and pany















Artifial Intelligence


Expert systems















Shanteau & Hall
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

ISA 

 


 Shanteau & Hall)








 

 












Quality Control 




AICPA&SEC

 Robertson& Louwers)AICPA


AICPA


SQCS8
Peer Review
 Robertson& Louwers) 
Human Resources

 



 Elder et.al.)






 Louwers et.al)







nonpublic entities 
AICPA


SoxSarbanes - Oxley


Sox
Gramling et.al)
 
 
 

 
Romney&Steinbart






 Romney&Steinbart)
PCAOBPublic Company Accounting
Oversight Board
Sox
Romney&Steinbart
 Romney&Steinbart)


 



 Hanson)
PCAOBSDOSettled Disciplinary Orders
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PCAOB


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

 







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
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

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
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

Cronbachs Alpha(





SPSS 








 


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- 
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- 
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

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- 
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- 
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- 
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- 
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




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 

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





t

t t





















- 





T-Test Test value  
Confidence Interval 95% of The Difference
Mean
Sig.(2-
tailed)
df
t

upper
Lower








 





















- 







- 





- 





- 


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

 


 




Test value
Confidence Interval 95% of The Difference
Mean
Sig.(2-
tailed)
df
t

upper
Lower








 


 


 





 

 


 


 
 

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 
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 

 
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
 
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 

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