A proposed audit program for pro forma financial information in accordance with International Standard on Assurance Engagements (3420

Abstract

The research aims to prepare a proposed program in accordance with international auditing standards, including assurance standards, and based on the laws, regulations, and instructions in force in the Iraqi environment, which require the auditor to take them into consideration when auditing prognostic financial information to contribute to improving the process of auditing the intended financial information and assisting auditors in completing audit procedures smoothly. High and achieving the goals efficiently and effectively, and will be reflected in giving an opinion on the fairness of the financial statements of the facility, and the research found that there is no audit program specialized in pro forma financial information, so the researchers recommend the need to adopt the proposed program.