The Extent to Which Local Accounting Systems Meet the Requirements of International Standards on Auditing (Isa)

The aim of the research is to identify the requirements of Isa standards and compare them with the foundations on which local accounting systems are based to indicate the degree of their compatibility and the scope of their development. The research used a set of statistical methods using the statistical software SPSS v 26and Amos v 26, which can help reach the research objectives. The research dealt with several topics, including the overview of accounting systems and the requirements of Isa standards, the objectives of the government accounting system, the requirements of Isa and their availability in the government accounting system, the application of international accounting standards in the public sector ipsas the international public sector accounting standards in the government accounting system, and the importance of achieving compatibility between the objectives of Isa standards and ipsas in the presentation of financial statements. The results of the research showed that there is a significant correlation between the requirements of the International Standards on Auditing (ISA) and the local accounting systems, amounting to (0.749), which is a strong relationship and at a significant level (0.000). This indicates the interest of Iraqi government units in the application of international auditing standards for the purpose of developing local accounting systems in the public sector. The research contributes to developing the work of government units by developing the government accounting system by applying international standards in the public sector and is reflected positively in fulfillment.