@article{MAKHILLIBM201711727266,
    title = {The Role of the International Accounting Education Standard No. 8
“Competence Requirements for Audit Professionals” Graduates in
Developing the Capacity of the Higher Institute of Accounting Studies Students the
University of Baghdad},
    journal = {International Business Management},
    volume = {11},
    number = {7},
    pages = {1504-1516},
    year = {2017},
    issn = {1993-5250},
    doi = {ibm.2017.1504.1516},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2017.1504.1516},
    author = {Ahmed Maher Mohammed,Yasir Sahib and},
    keywords = {Professional,research,commentary,education,techniques,process},
    abstract = {IFAC canceled the commentary of Accounting Standard No. 8 and its effective implementation on
1/7/2016 with the aim of drawing conclusions over the next 5 years by providing three basic rules: technical
competence, skills and professional values and ethics. Today, the Higher Institute of Accounting
Studies/University of Baghdad (HIAFS) lacks these rules in the accounting courses, accredited to the fields
of accounting or auditing. That due to several reasons, the most important of which accounting and auditing
courses at HIAFS do not keep pace with professional developments to achieve high quality in accordance with
the international requirements for auditing. The research has led to a number of recommendations, among which
are the importance of improving the effectiveness of accounting education, through the interest of updating
the curriculum and auditing in the institute to meet the requirements of Standard No. 8 in addition to using the
techniques and employing them to serve the educational process.}
    }