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

In this paper the method of singular value decomposition  is used to estimate the ridge parameter of ridge regression estimator which is an alternative to ordinary least squares estimator when the general linear regression model suffer from near multicollinearity.

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

This study focuses on the behavior of simply supported perforated prestressed concrete rafters (PPCRs) under single midspan monotonic static loading. The experimental program consisted of testing seven specimens; one solid (control) rafter, and six perforated with quadrilateral openings. The main investigated variables are the number and height of the openings. The test findings indicate that, in comparison to the solid rafter, the presence of quadrilateral openings in the PPCRs led to reducing the load capacity by (4.3-36%) and increase the midspan deflection at ultimate by (14.8-33%). Also, increasing the number of concrete posts between openings resulted in increasing the failure load and decreasing the deflection at all stages o

The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult conditions like radiation, high temperature and noise with minimum cost of manufacturing and maintenance. A vortex rate sensor made of wood has been designed and manufactured to study theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that the relation between the differential pressure taken from the sensor pickoff points and the angular velocity of the sensor was linear.The present work involved theoretical and experimental study of vortex rate sensor static characteristics .Vortex rat

This research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question:      How does comedian Moliere's techniques in a number of his plays and funny acts?   The    research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.                                                 

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The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult
conditions like radiation, high temperature and noise with minimum cost of manufacturing and
maintenance. A vortex rate sensor made of wood has been designed and manufactured to study
theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that
the relation between the differential pressure taken from the sensor pickoff points and the angular
velocity of the sensor was linear.The present work involved theoretical and experimental study of
vortex rate sensor static characteri

Mobile Ad hoc Networks (MANETs) is a wireless technology that plays an important role in several modern applications which include military, civil, health and real-time applications. Providing Quality of Service (QoS) for this application with network characterized by node mobility, infrastructure-less, limitation resource is a critical issue and takes greater attention. However, transport protocols effected influential on the performance of MANET application. This study provides an analysis and evaluation of the performance for TFRC, UDP and TCP transport protocols in MANET environment. In order to achieve high accuracy results, the three transport protocols are implemented and simulated with four different network topology which are 5, 10

Previous experimental studies have suggested that hot mixed asphalt (HMA) concrete using hydrated lime (HL) to partially replace the conventional limestone dust filler at 2.5% by the total weight of all aggregates showed an optimum improvement on several key mechanical properties, fatigue life span and moisture susceptibility. However, so far, the knowledge of the thermal response of the modified asphalt concrete and thermal influence on the durability of the pavement constructed are still relatively limited but important to inform pavement design. This paper, at first, reports an experimental study of the tensile fatigue life of HMA concrete mixes designed for wearing layer application. Tests were conducted under three different temperatur

This study was conducted in the field of the Poultry Research Station of the animal resources Department / office of Agricultural Research / Ministry of Agriculture from the period 4th April to16th May2021.This study was aimed to investigate the effect of using avocado and chia oil and their mixture in broiler diets on the final productive performance and meat cholesterol concentration and measuring meat oxidation indicators after storing it for 60 days. 300 one-day-old (Ross308) chicks were fed on diets that used avocado oil and chia with percentages of 0, 0.2, 0.4, 0.6%, respectively, and their mixture consisting of 0.0, 0.1, 0.2, 0.3 each of avocado and chia oil (50% avocado + 50% chia oil). The experiment included 10 treatments