The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

      The aim of this study is to investigate the response of the Ionospheric E- region critical frequency f_oE and virtual height h’E parameters to the solar cycle 22 over Baghdad city (latitude 33.3˚N, longitude 44.4˚E). Both parameters display a high relationship with the sunspot relative number within the ascending and descending phases of the solar cycle. The E - region response to the solar activity is obvious around noon, sunrise and sunset times. Moreover, the gap between local mid-afternoon, dawn and sunset values expands as solar activity rises. In the declining phase, there is an aspect that results in a peak of disturbance. This portion may have

In this research thin films from SnO2 semiconductor have been prepared by using chemical pyrolysis spray method from solution SnCl2.2H2O at 0.125M concentration on glass at substrate temperature (723K ).Annealing was preformed for prepared thin film at (823K) temperature. The structural and sensing properties of SnO2 thin films for CO2 gas was studied before and after annealing ,as well as we studied the effect temperature annealing on grain size for prepared thin films .

Global warming has a serious impact on the survival of organisms. Very few studies have considered the effect of global warming as a mathematical model. The effect of global warming on the carrying capacity of prey and predators has not been studied before. In this article, an ecological model describing the relationship between prey and predator and the effect of global warming on the carrying capacity of prey was studied. Moreover, the wind speed was considered an influencing factor in the predation process after developing the function that describes it. From a biological perspective, the nonnegativity and uniform bounded of all solutions for the model are proven. The existence of equilibria for the model and its local stability is inves

The purpose of this paper is to identifying the level of analytical thinking and its relationship to the skills of response and simple response to the foil weapon for students of the College of Physical Education and Sports Sciences, University of Basra. Achieving the objectives of the research requires the use of a research method, and accordingly, the researchers used the descriptive method using the survey method .The two researchers identified the research community with the students of the third stage - College of Physical Education and Sports Sciences / University of Basra / for the academic year (2021-2022). Their number is (45) students and the two researchers chose the entire research community to represent th

Abstract

The research aims to identify the logical intelligence of distinguished students and to identify the extent of the contribution of the fields of logical intelligence to the sensitivity of students' sensory processing in distinguished schools. The research sample consisted of (400) male and female students selected by the stratified random method with the proportional method. The scale that was prepared according to the theoretical framework and the adopted theory was applied after being subject to the psychometric properties of validity and reliability, Logical thinking (observation, interpretation, mathematical and arithmetic operations) contributed to sensory processing. The results showed that disting

Cognitive methods play the role of regulator of the human environment for its direct relationship with sensory stimuli and stimuli associated with the organization of information and ideas and their preparation for use in subsequent situations. These methods determine the characteristic or ideal way of individual personality in the differentiation and integration of attitudes or cognitive field to which he is exposed. Therefore, the research aimed at the level of psychological stress and its relation to some personal characteristics that show the personality of the artist or the students of art.

Current research aims to.

1. Identifying the extent of psychological stress and its relation to the personal ch

Iron slag is a byproduct generated in huge quantities from recycled remnants of iron and steel factories; therefore, the possibility of using this waste in the removal of benzaldehyde from contaminated water offers an excellent topic in sustainability field. Results reveal that the removal efficiency was equal to 85% for the interaction of slag and water contaminated with benzaldehyde at the best operational conditions of 0.3 g/100 mL, 6, 180 min, and 250 rpm for the sorbent dosage, initial pH, agitation time, and speed, respectively with 300 mg/L initial concentration. The maximum uptake capacity of iron slag was 118.25 mg/g which was calculated by the Langmuir model. Physical sorption may be the major mechanism for the removal of

The present study conducted on 120 obese males and 50 healthy males, their age ranged from 20-50 years. The patients were divided into 3 groups based on Body Mass Index (BMI) and Central Obesity (CO), it has noticed that there is a significant relation between both indexes. The DNA was isolated from the blood of patients and applies for PCR by using designed primers for exons 1 and 3 of GCG gene. The results showed that there are mutants in exon 1 at locus 9573 (G/C) for 30 patients and locus 9864 (C/-) for 10 patients with X2 = 12.30, also it has fund mutants in exon 3 at locus 5397 (A/G) for 28 patients and locus 5434 (G/A) for 8 patients with X2 = 11.11. These mutants have a high significant effect P≤ 0.001 to cause pathogenicity.

The current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig