The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

One of topics that occupied alarge area  in Iraqi  society  at the moment is the  issue( of tribal  separation and its  relation  to the organization of  the community ) so we see in the civilizations and heritage  of each community aset  of provisions and laws that take the form of status   customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within  the subject and this can only be  achieved  from the social co

Western Scholars have criticized al the material on the point of reliability . Some have taken the unduly Sceptical view that nothing is to be trusted except Quran . The present study is based on opposing view that at least the material in the early biographers is to be accepted as true , except where there are particular reasons for thinking that an anecdote has been distorted ( or invented ) through legal or political motives. It is also assumed that most of the background material culled from a large number of vaired works , is sound . This standpoint .I would claim , leads to a coherent view of Muhammad's life and achievement.

This is a contextual study in face and isotope science, and I have made it in one of the terms faces and isotopes, which is the word (bad). Quranic also, and that is at every aspect they mentioned.
The nature of the research required that it be divided into three sections:
The first topic: I singled it out to show the types of contextual connotations.
- The second topic: I singled it out to define the word bad and its meaning.
- The third topic: I devoted it to the study of the word bad and explaining the significance of the Quranic context on the additional meaning and the original meaning.
Conclusion: It mentioned the most important results, which are:
1- The significance of the Quranic context is one of the most impo

The study aims to identify the effectiveness of a structural theory-based training program in enhancing the teaching practices of Arabic language teachers teaching grade ten in South Al Batinah in Sultanate of Oman. The study used the quasi-experimental design, and the sample consisted of 40 male and female teachers. To achieve the objectives of the study, a training program, an observation form and a measurement tool of teachers’ tendencies towards a structural teaching were made. The program was implemented with an experimental group of 20 female and male teachers in the first semester of the academic year 2018/2019. The study has found that there is a statistically significant difference between the average grades before and after i

It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL). This HDL program is then used to configure an FPGA to implement the designed circuit.

The current study aims to investigate the effect of the interaction between the use of the improve strategy in teaching mathematics and the level of academic achievement on the acquisition of algebraic concepts and habits of mind among tenth-grade students in Oman. The study adopted the experimental method, based on a quasi-experimental design with two groups: experimental and control groups and pre-post-measurement. The study sample consisted of (28) 10th-grade students as an experimental group and 26 of 10th-grade students as a control group in Al-Tufail bin Amr School in South Al Batinah. The differences in the pretest and posttest gains were analyzed using mean, standard deviation, ANCOVA, t-test, effect size (eta-square), and two-wa

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D