High Institute for Infertility Diagnosis & Assisted Reproductive Technologies in Al-Nahrain University organizes a workshop concerned with the activities of Psychological Counseling and Educational Guidance entitled The Evidence of Scrutiny by Assist. Instructor Shamah Qasem Thamer.
This evidence aims for collecting information such as documents, reports ,results, inquires, appreciations, calculations and findings by which the auditor decide whether the financial data are correct and fair.
The workshop recommends that the auditor must identify the suitable type and size of evidences which she collects to check the financial statements. Besides, the auditor collects the efficient evidences by which she achieves to the correct expressing opinion of scrutiny process.
Prof.Aula Abdul Ghaffour Muhammad Salah