The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

A d.c. magnetron sputtering system was designed and fabricated. The chamber of this system is consisted from two copper coaxial cylinders. The inner one used as the cathode and the outer one used as anode with magnetic coil located on the outer cylinder (anode). The axial behavior of the magnetic field strength along the cathode surface for various coil current (from 2A to 14A) are shown. The results of this work are investigated by three cylindrical Langmuir probes that have different diameters that are 2.2mm, 1mm, and 0.45mm. The results of these probes show that, there are two Maxwellian electron groups appear in the central region. As well as, the density of electron and ion decreases with increases of magnetic field strengths.

The settlement rate and pore water pressure dissipation rate are mainly controlled by the permeability of soil. Both laboratory and field tests show that the permeability is varied during the loading and consolidation process. It is known that consolidation process is accompanied by decrease in void ratio which leads to decrease in the coefficient of permeability. The importance of the decrease of the coefficient of permeability on the time rate of settlement and pore water pressure needs to be investigated.
This paper takes into account the change in coefficient of permeability during consolidation and studies its effect on consolidation characteristics of a clay layer. The finite element method is used in the analysis and the packag

In this research is to study the influence of the aging heat treatment on the pitting corrosion resistance of martensitic stainless steel (MSS), where a number of specimens from martensitic stainless steel were subjected to solution treatment at 1100 ^oC for one hour followed by water quenching then aging in the temperatures range (500-750) ^oC for different holding times (1,5,10,15&20) hr. Accelerated chemical corrosion test and immersion chemical corrosion test were performed on samples after heat treatment. The results of the research showed that the pitting corrosion resistance is significantly affected by the aging temperature. Where found that the aging samples at a temperature of 500 °C have the highest ra

A number of pulsed experiments have been carried out using a high-voltage circuit containing R,L, and C in certain arrangements. A spherical spark gap of steel electrodes was used as a high-current switch operated by a voltage of up to 8kV and triggered in both self-triggering and third-electrode triggering modes. Current measurements were carried out by using both current-viewing resistor and Rogowski coils designed for this purpose. Typical current waveforms have shown obvious dominating inductance effect of the circuit components in an underdamped oscillation. The behavior of the circuit impedance was studied by recording both pulsed current peaks and the charging voltages when currents of up to 2.5kA were recorded. The dur

The Mesopotamian soil is muddy and fertile, and so from ancient eras Iraqis used mud in their building, settlements and architecture in different methodologies according to the nature and the function of the building that was either in its pure form or by mixing it with other materials such as straw . also as raw bricks in different ways either for the whale building or parts of it, or for the finishing parts such as roofing for instance. In this research these different forms and methodologies will permeate through out a chosen examples of historical building, rural buildings and settlements and ancient buildings as well as some current uses of mud in the structures and building in standing cities, this in order to conclude some

The performance of the pavement in terms of vehicle safety and tire wear is affected by the friction behavior of the pavement. To highlight the main characteristics that affect the production of better friction resistance of the pavement surface in this work. The micro-texture and macro-texture of the asphalt surface of Baghdad Airport highway were studied using two methods: (sand patch method and the British pendulum test). The sand patch was examined by drawing sand grains of a specific volume, while the micro-texture was analyzed using a BPT under dry and wet surface conditions. All data obtained from the two examinations were analyzed and modelled statistically using SPSS 25 software. Results show that skid resistance of pavemen