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

Sheets of Epoxy (EP) resin with addition of TiO2 of grain size (1.5μm, and 50nm) and weight percentage (1%, 3%, and 5%) were prepared. Discs of 20mm diameter and 3mm thickness were cut for dielectric measurements. Dielectric properties (dielectric constant, dispassion factor and electrical conductivity) over the frequency range 102 -106 Hz were measured.
Comparison was made between the effect of micro and nano particles of TiO2 on the dielectric properties of EP composites with different weight percentage. Epoxy composites with micro sized particles of TiO2 were observed to have the better values of dielectric properties.

Folic acid and multivitamin tablets containing Aspergillus flavus Penicillia spp. and Cladosporia spores were prepared at a compression pressure of 148 MN/m² and stored at 35°C under different relative  humidifies (75,85, and 95)% within air tight containers, to study the effect of storage condition on them, as well as ,the estimation of the microbial level of the raw materials intended to be used in the two kinds of tablets . Result showed that some raw materials derived from natural origin were heavily contaminated with microorganism compared to that of synthetic origin ,the results also indicated the effect of relative humidity , types of fungal spore , and the hygroscopic nature of exicpient upon survival. Multivit

Expansive soils are recognized by their swelling potential upon wetting due to the existence of some clay minerals such as  montmorillonite. An effective solution was found to avoid the danger of such soils by using piles. A single pile embedded in an elasto-plastic expansive soil has been analyzed by using one of the available software which is ABAQUS to investigate the effect of applied loads on pile’s top and investigate the effect of swelling soils on load carrying capacity of the pile. The result shows that as the pile is axially loaded at its top, the axial force along the pile gradually changes from (tension) to (compression) and the pile tends to move downward. The applied load needed to initiate pile’s settlement depend

We have investigated the impact of laser pulse wavelength on the quantity of ablated materials. Specifically, this study investigated the structural, optical, and morphological characteristics of tungsten trioxide (WO3) nanoparticles (NPs) that were synthesized using the technique of pulsed-laser ablation of a tungsten plate. A DD drop of water was used as the ablation environment at a fixed fluence at 76.43 J/cm2 and pulse number was 400 pulses of the laser. The first and second harmonic generation ablations were carried out, corresponding to wavelengths of 1064 and 532 nm, respectively. The Q-switched Nd: YAG laser operates at a repetition rate of 1 Hz and has a pulse width of roughly 15 ns. These parameters are applicable to both wavelen

The stability and releasing profile of 2:1 core: wall ratio ibuprofen microcapsules prepared by aqueous coacervation (gelatin and acacia polymers coat) and an organic coacervation methods (ethyl cellulose and sodium alginate polymers coat) in weight equivalent to 300mg drug, were studied using different storage temperatures 40°C, 50°C ,60°C and refrigerator temperature 4°C in an opened and closed container for three months (releasing profile) and four months (stability study).It was found that, these ibuprofen microcapsules were stable with expiration dates of 4.1 and 3.1 years for aqueous and an organic method respectively.Aqueous prepared ibuprofen microcapsules were found more stable than those microcapsules prepared by or

Chitosan (CH) / Poly (1-vinylpyrrolidone-co-vinyl acetate) (PVP-co-VAc) blend (1:1) and nanocomposites reinforced with CaCO3 nanoparticles were prepared by solution casting method. FTIR analysis, tensile strength, Elongation, Young modulus, Thermal conductivity, water absorption and Antibacterial properties were studied for blend and nanocomposites. The tensile results show that the tensile strength and Young’s modulus of the nanocomposites were enhanced compared with polymer blend [CH/(PVP-co-VAc)] film. The mechanical properties of the polymer blend were improved by the addition of CaCO3 with significant increases in Young’s modulus (from 1787 MPa to ~7238 MPa) and tensile strength (from 47.87 MPa to 79.75 MPa). Strong interfacial

Soils located above the groundwater table are generally unsaturated and possess negative pore-water pressures. A soil-water characteristic curve (SWCC) that relates the water content of a soil to matric suction is an important relationship for the unsaturated soil mechanics. The SWCC essentially shows the ability of an unsaturated soil to retain water under various matric suctions. The filter paper method is a soil suction measurement technique. Soil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.In this paper, three soil samples were collected from three sites within

The possible effect of the collective motion in heavy nuclei has been investigated in the framework of Nilson model. This effect has been searched realistically by calculating the level density, which plays a significant role in the description of the reaction cross sections in the statistical nuclear theory. The nuclear level density parameter for some deformed radioisotopes of (even- even) target nuclei (Dy, W and Os) is calculated, by taking into consideration the collective motion for excitation modes for the observed nuclear spectra near the neutron binding energy. The method employed in the present work assumes equidistant spacing of the collective coupled state bands of the considered isotopes. The present calculated results for f