The role of audit in assessing the continuity of the economic unit under the investment policy governance (applied research in companies listed in the Iraqi Stock Exchange)

Abstract

The research aims to prepare a proposed audit program and examine it, including the principles of governance, investment policy governance and the cost of debt, in addition to continuity and the possibility of its application in companies listed in the Iraqi Stock Exchange. The problem of the research is to ask the question (Does the governance of the investment policy affect the assessment of the economic unit’s ability to continue through auditing?), as the research was based on the premise that there is a statistically significant affect in the role of audit in evaluating the unit’s ability to continue under the governance of the investment policy. A set of conclusions was reached through the research, the most important of which were: the existence of an impact relationship between the governance of the investment policy and the continuity of the unit on external audit, and the existence of an audit program for auditing the governance of investment policy and their impact on the continuity of the economic unit contributes to expressing a neutral technical opinion by an observer Calculations about the continuity of the economic unit and the validity of financial statements.