م.د.بثينة راشد حميدي الكعبي
The attention given to Islamic financial banks and organizations occupies the superior position, not only in Islamic countries, but also in some western and European ones which created branches "Paths" for Islamic transactions in their banks.
The boundary of these banks has been irregularly expended in Iraqi environment in the last years. This expansion raises some questions related to the nature of banking work in Iraqi environment and through the accounting systems adopted "Unified Accounting System" and apply them in order to provide the requirements and work-privateness in Islamic banks.
The importance of this research lies in the role these banks play in the economies of the countries, and mainly in Iraq, and the ability of the accounting system to provide the requirements of Islamic banking-work from the standpoint of official accounting auditors, accountants and auditors who work in the field of Islamic banks, the impression and future views for the job of these banks in Iraqi environment.