The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that remeasuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these

more »

... ts, including the use of electronic means in auditing (computer auditing . ( The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS -9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies 'financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates -the