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

This study has been conducted to investigate the influence of preservatives(sodium propionate and potassium sorbate) at different levels to extend the storage life of laboratory processed biscuit.The results have shown that When%0.10 sodium propionate was added bacteria and fungi was not found for three months while found in the fourth month of storage.However bacteria and mold didnot grow until the sixth month of storage as %0.20 and %0.30 concentration was used. On the other side as %0.03 potassium sorbate was used,the growth of bacteria was cheched for 3 months and 4 months for molds..When %0.06 potassium sorbate was used no growth of bacterial or mold was found until the sixth month of storage . Three types of bacteria have been appeare

This paper studies the influence of temperature on the corrosion rate of coated AA6111 aluminum alloy used in vehicle bodies under static and vibration states. The vibration test system was collected laboratory and used for testing of five different types of paints (EASI, Numix, Lesonal, DENSO and Polaron paints) in the 5 % NaCl solution using immersion test method. Lesonal paint provided the best corrosion protection, while DENSO paints show large values of corrosion rate, other coatings exhibit moderate values. Model of paints corrosion was developed to characterize the corrosion processes occur at the surfaces. It is found that corrosion rate obtained at vibration cases is larger than static cases and vibration effect

Photonic Crystal Fiber Fabry–Perot Interferometers (FPI) based on Surface Plasmon Resonance (SPR) was investigated in this paper in order to detect changes in photonic crystal fiber sensitivity with increasing temperature. FPI is composed of a PCF (ESM-12) solid core spliced with a single-mode fiber (SMF) on one side and a 40nm thick gold Nano film on the other. In order to obtain the SPR curve, the end of PCF can be spliced with the side of SMF before covering the gold film on the PCF. SPR results are included in the suggested sensor, based on the conclusions of the investigations. Resolution (R) is 0.0871, Signal-to-Noise Ratio (SNR) is 0.1867, a figure of merit (FOM) is 0.0069, and sensitivity (S) is 1.1481 . This sensor proposed is s

This study assessed the effect of co-substitution of strontium (Sr) and magnesium (Mg) ions into the hydroxyapatite (HA) coating which was deposited on Ti–6Al–4V dental alloys by an electrochemical deposition process. The deposited layers were examined using energy-dispersive X-ray spectroscopy, scanning electron microscopy, Fourier transform infrared spectroscopy, atomic force microscopy and X-ray diffraction. The corrosion behavior of Ti–6Al–4V alloys in an artificial saliva environment was studied through potentiodynamic polarization technique and electrochemical impedance spectroscopy. The results indicated that the substituted Sr and Mg ions in HA improved the HA coating, where the protection efficiency percentage (PE%) for Ti

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

Electrical properties were studied for Pectin/PVA graphene composites films and the effect of aqueous interaction on their properties. The conductivity and the dielectric constant of this composite are important because Polysaccharide like pectin is increasingly being used in biomedical applications and as nanoparticles coating materials. The Dielectric and conductivity of composite films were compared in dry and wet condition the differences in the results were attributed to the water molecules and the hydrogen bond which connect the three composite compounds (Pectin, PVA and Graphene) together. These connections were allowed the hydrogen and hydroxyl group’s migrations in the composite super molecules. On the other hand, graphene was pr

The research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19

A huge potential from researchers was presented for enhancing the nonlinear optical response for materials that interacts by light. In this work, we study the nonlinear optical response for chemically prepared nano- fluid of silver nanoparticles in de-ionized water with TSC (Tri-sodium citrate) protecting agent. By the means of self-defocusing technique and under CW 473 nm blue laser, the reflected diffraction pattern were observed and recorded by CCD camera. The results demonstrate that, the Ag nano-fluid shows a good third order nonlinear response and the magnitude of the nonlinear refractive index was in the order of 10−7 cm2/W. We determine the maximum change of the nonlinear refractive index and the related phase shift for the mat

This contribution investigates structural, electronic, and optical properties of cubic barium titanate (BaTiO3) perovskites using first-principles calculations of density functional theory (DFT). Generalized gradient approximations (GGA) alongside with PW91 functional have been implemented for the exchange–correlation potential. The obtained results display that BaTiO3 exhibits a band gap of 3.21 eV which agrees well with the previously experimental and theoretical literature. Interestingly, our results explore that when replacing Pd atom with Ba and Ti atoms at 0.125 content a clear decrease in the electronic band gap of 1.052 and 1.090 eV located within the visible range of electromagnetic wavelengths (EMW). Optical parameters such as a