According to the British Museum, this statuette was made in "Phoenicia? Cyprus?".
It was found in Tharros (Sardinia). It shows the wide extent of Babylonian influence
on the portrayal of prostitutes. In Babylonian art, if a woman is cupping her breasts
it means she is a prostitute.

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Munus-kin, a Sumerian Prostitute   

Six Known Sumerian Prostitutes 

The Babylonian Woman 

The Babylonian Wife

Babylonian Prostitutes

Babylonians in Bed

Temple Prostitutes 

In Flagrante Delicto