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College of Law, Sumer University

كلية القانون جامعة سومر

P-ISSN: 3081-1082
Researchers in the field of law

The role of the auditor in a joint-stock company

إبراهيم رشيد

Abstract

This research examines the legal and supervisory role of the auditor in joint-stock companies in accordance with the provisions of the Iraqi Companies Law. This role is of great importance in ensuring the financial stability of the company, enhancing confidence in financial statements, and protecting the rights of shareholders, creditors, and other stakeholders. The role of the auditor is no longer limited to accounting auditing alone; rather, it has expanded to include legal oversight, the detection of violations, and drawing attention to areas of deficiency in the company’s management.

الكلمات المفتاحية: Auditor, financial statements, control, company management.

اقرأ البحث

تحميل دور مراقب الحسابات في الشركة المساهمة (Arabic)

معلومات النشر

كيفية الاقتباس

إبراهيم رشيد. "The role of the auditor in a joint-stock company". College of Law, Sumer University, %2026.