Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail,  appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls,  intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu

In the current digitalized world, cloud computing becomes a feasible solution for the virtualization of cloud computing resources.  Though cloud computing has many advantages to outsourcing an organization’s information, but the strong security is the main aspect of cloud computing. Identity authentication theft becomes a vital part of the protection of cloud computing data. In this process, the intruders violate the security protocols and perform attacks on the organizations or user’s data. The situation of cloud data disclosure leads to the cloud user feeling insecure while using the cloud platform. The different traditional cryptographic techniques are not able to stop such kinds of attacks. BB84 protocol is the first quantum cry

Tooth restoration one of the most common procedures in dental practice. The replacement of the entire restoration leads to loss of tooth structure and increase risk of pulp injury; replacement is also time consuming and costly. According to the minimally invasive approach when minimal defects, repair is the better choice than the total replacement of the restoration. This study aims to evaluate repair rating versus replacement treatment procedure for defective composite fillings among Iraqi dentists. Material and methodology: A questionnaire survey were designed and distributed to 184 post-graduate dentists in Iraq. The inquiry pertained general information; including their clinical experience in years, their preference in terms of direct c

      The image caption is the process of adding an explicit, coherent description to the contents of the image. This is done by using the latest deep learning techniques, which include computer vision and natural language processing, to understand the contents of the image and give it an appropriate caption. Multiple datasets suitable for many applications have been proposed. The biggest challenge for researchers with natural language processing is that the datasets are incompatible with all languages. The researchers worked on translating the most famous English data sets with Google Translate to understand the content of the images in their mother tongue. In this paper, the proposed review aims to enhance the understanding o