Faculty of Veterinary – University of Kufa Official Site – Faculty of Veterinary
The lecturer in the Public Health Branch (Assistant Professor Dr. Zaid Abdulzahra Jaffar Safar Ali) participated in the third annual international scientific conference, held by the Financial and Accounting Training Center in the Ministry of Finance, with the slogan (Public Finance, Challenges of Reform and the Move Toward the Digital Economy) based on his research titled (Electronic Auditing Practices). In the tax accounting process: an applied study in the General Directorate of Taxes in the Al-Najaf Governorate) in collaboration with professors Dr. Salima Hadi Musa from Al-Qasim Green University and Dr. Muhammad Najm from Al-Qadisiyah University / College of Administration and Economics. The aim of this study is to determine the role played by the process of electronic auditing practices on the tax accounting process and to explain the relationship, impact and correlation of the processes of electronic auditing practices on the tax accounting process. To achieve the objectives of the research, the relationship and influence between the dimensions of electronic auditing practices, represented by (using… Electronic auditing in the planning stage, implementing control tests and basic tests of operations, implementing analytical audit procedures and detailed tests of balances, completing the audit and issuing the auditor’s report) in the dimensions of tax accounting, which are (tax regulations and laws, computerized tax accounting system, electronic invoice system). After evaluating and testing the credibility and stability of the study’s measurement tools, data analysis and hypothesis testing were conducted using advanced statistical tools and analysis using statistical programs (SPSS. Ver. 25). The results showed the validity of the study’s hypotheses, and based on them, a number of conclusions were formulated. The study concluded with a number of suggestions for other future research.
