Planning the audit of financial statements by Federal board of supreme audit of Iraq (FBSA) in the terms of ISA( 300) requirements.

planning an audit of financial statements is an important subject and its importance comes from the fact that it requires some details that make the auditing more successful. The optimal details of planning are contained in ISA (300) requirements so the study mainly aims to ascertain that the auditors of the federal board of supreme audit of Iraq comply with the requirements of ISA (300) when they plan the auditing of financial statements. To achieve the main objective of the study, a sample of (95) the auditors of federal board of supreme audit of Iraq were surveyed through a questionnaire consisting of (42) paragraphs concerned with five sections of requirements. The replies to the questionnaire were collected and processed by using statistical measures for analyzing the data and testing the hypotheses. The study is structured in six axes including an introduction, a conceptual framework of the study, empirical study hypothesis tests, conclusions, and references.