Abstract

The opening of the International economic sector has a significant impact on various fields and uneven from the field to another, and did not exclude the turn area of accounting audit, for the latter of the weight of the several levels of affecting whether direct or indirect economic transactions, and therefore there is a need to keep up with this openness in the framework of the so-called audit the consolidated, by trying to develop a set of controls that respect the laws and regulations of all the countries of the Organization, and seek to give more quality information culled from this function, because of the need to it that I met the economic expansion and the factors that modern investment, there was to be the unification of controls and practices that achieve reducing the expectations gap and get benefit of parties with limited development in the profession than their developed counterparts, so there were these controls as the way for many countries in the world for the betterment of the profession locally and orientation towards consensus which gives it a boost relative to its addition to the shortcut workers time and effort on the companies that are active in many geographic areas. An environmental accounting of Iraq is part of the international accounting, environment, and should have graduated from local to international in its application of accounting, especially after Iraq's serious desire to work in the market economy, making the quest for the adoption of the application of international standards in the Iraqi environment is in dire need of presently to attract companies to work in the markets if it was made sure subject to common accounting standards and the existence of accounting practices consistent with international standards to give credibility to the accounting information to be trusted and relied upon by forming its checking officials out of an international, or at the level of professional procedures adopted which may give biggest satisfaction to the interested parties.