The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

Challenges facing the transition of traditional cities to smart: Studying the challenges faced by the transition of a traditional area such as Al-Kadhimiya city center to the smart style

The varied applications of polystyrene in various fields of life led to examining the cause of radiation influence on some rheological behavior of commercial Polystyrene (PS) solution in the chloroform (CHCl3) solvent. Polystyrene grains shape samples were irradiated using the radioactive element Cesium- 137 with (9 µci) activity for 10, 20, and 30 minutes. The viscosity of the polymer solution depends on the concentration and size (i.e. molecular weight) of the dissolved polymer. Experimental data showed that the radiation dose affected the value of viscosity (shear, relative, specific, and reduced). The viscosity value significantly reduced at 10 min radiation dose and when increasing the dose, the viscosity value increased

Background: Periodontal diseases are bacterial infections of the gingiva, bone and attachment fibers that support the teeth and hold them in the jaw. α-amylase is an enzyme, produced mainly by parotid gland and it seems to play a role in maintaining mucosal immunity. Aims of the study: Determine the salivary levels of α-Amylase and flow rate and their correlations with clinical periodontal parameters(Plaque Index , Gingival Index , Bleeding on Probing , Probing Pocket Depth , and Clinical Attachment Level ) and the correlation between α-Amylase with flow rate of study groups that consist of ( patients had gingivitis and patients had chronic periodontitis with different severities(mild ,moderate ,severe) and control group . Ma

Aqueous root extract has been used to examine the green production of silver nanoparticles (AgNPs) by reducing the Ag+ ions in a silver nitrate solution. UV-Vis spectroscopy, X-ray diffraction, field emission scanning electron microscopy, and Fourier transform infrared spectroscopy (FTIR) were used to analyze the produced AgNPs. The AgNPs that were created had a maximum absorbance at 416 nm, were spherical in form, polydispersed in nature, and were 685 nm in size.The AgNPs demonstrated antibacterial efficacy against Escherichia coli and Staphylococcus. The dengue vector Aedes aegypti's second instar larvae were very susceptible to the AgNPs' powerful larvicidal action.

Collapsible soil has a metastable structure that experiences a large reduction in volume or collapse when wetting. The characteristics of collapsible soil contribute to different problems for infrastructures constructed on its such as cracks and excessive settlement found in buildings, railways channels, bridges, and roads. This paper aims to provide an art review on collapse soil behavior all over the world, type of collapse soil, identification of collapse potential, and factors that affect collapsibility soil. As urban grow in several parts of the world, the collapsible soil will have more get to the water. As a result, there will be an increase in the number of wetting collapse problems, so it's very important to com

The research aimed at identifying  the level of Acute stress disorder  and orientation towards supplication among the wives of the martyrs and knowledge of the two levels according to the age groups, academic achievement and profession. Sample of (72) wife of a martyr, and the results of the research indicated that the wives of the martyrs have symptoms of distress disorder and have adherence to the supplication to alleviate that disorder, as well as the results indicated that there are statistical differences in distress disturbance according to the variable of age groups, the profession variable and the variable of enrollment The academic year. As for the measure of the trend towards supplication, there are no statistical dif