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

English is spoken by its native speakers in two different forms. Reduced form which marks the colloquial and rapid speech so that it is easily produced and a citation or unreduced form which is a characteristic of careful, emphasized and slow speech.

      This paper investigates Iraqi EFL university students’ production of the two forms mentioned above. The sample chosen includes twenty fourth year students, of which ten are males and the other ten are females from the Department of English of the College of Languages of the University of Duhok in Kurdistan Region of Iraq in the academic year 2020-2021.  The material tested is six connective words which represent the commonest ones in every-day co

Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp

           The current study aims to show the importance of plant products as mosquitocides against Culex quinquefasciatus. Castor oil Nanoemulsions were subedit in various ratios including castor oil, ethanol, tween 80, and deionized water by using ultrasonication. Thermodynamic, centrifugation, PH, assay which improved that the formula  of 10 ml  of castor  oil, ethanol  5ml, tween 80 (14 ml) and deionized water 71ml was more stable than other formulas. The stable formula of castor oil nanoemulsion was characterized by transmission electron microscopy (TEM) and dynamic light scattering (DLS). Nanoemulsion droplets were spherical in shape and were found to have a Z-average diameter of 87.4nm. A concentration of ca

The Journal of Studies and Researches of Sport Education (JSRSE)

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

Breast cancer is one of the most important malignant diseases all over the world. The incidence of breast cancer is increasing around the world and it is still the leading cause of cancer mortality An Approximately 1.3 million new cases were diagnosed worldwide last year. With areas rising increasing, risk factors for breast cancer including obesity, early menarche, alcohol and smoking, environmental contamination and reduced or late birth rates become more prevalent. In Iraq, breast cancer ranks first among types of cancers diagnosed in women. This study was conducted on one hundred twenty women with breast cancer that was evaluated and investigated for the possible role of the risk factors on the development of breast cancer in females. T