Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account without any verification of the Reliability of the reserve estimation procedure. Originality/value: In addition to audit services, a scale has been developed to examine the auditors' non-audit actuarial services. The financial reporting rules for insurance contracts 17 and the examinations for acquiring an actuarial certificate in the United States of America are used to create this scale. Findings: The findings show that there is no substantial relationship between the two services supplied, and we recommend that the actuarial services be audited by specialist international companies that support the auditors' judgment on the computation of expected reserves in the financial accounts. Conducting specialist courses in the actuarial profession, and obtaining this credential is a requirement for auditing insurance companies.

Purpose: The research aims to try to develop university monitoring systems based on sustainable development indicators, by formulating a proposed path for the possibility of integrating its dimensions within the strategy of the Iraqi private universities.   Theoretical framework: The university's strategy is to fulfill its social responsibility towards society and the environment to achieve value for stakeholders associated with Iraqi universities in the long term.   Design/methodology/approach: The research sample they are final statements and financial reports issued by the Board of Supreme Audit for the number of private Iraqi universities; there are 30 universities. As well as management reports issued by the concerned authorities for universities in Baghdad for the Iraqi private universities in the capital for the period (2016.2017). The questionnaire was used as research tool;   Findings: Non-application of international accounting and auditing standards in private Iraqi universities, which highlights the lack of preparation of long-term reports in private Iraqi universities for sustainable development in future.   Research, Practical & Social implications: the sustainability report represents a structured presentation of the economic, environmental and social performance of the economic unit, thus helping to maximize the long-term value of the unit.   Originality/value: Presenting a proposed path for the Iraqi private universities to develop university control systems by integrating the university's strategy with the sustainability strategy

No abstract