Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

The spread of Coronavirus has forced populations around the globe to adopt strict measures such as lockdown, home quarantine, and home office. Moreover, in the current development of network communications, people can exploit internet and intranet features in many systems that need to be faster, more efficient, and available on time. Furthermore, with the benefits of using internet-of-things (IoT), through which things are generated, gained, discovered, and proposed without interference, the user could receive the last status without exertion and direct contact (i.e., in a contactless manner). These specifications can be used in a transaction system. This paper proposes an electronic transaction system (ETS) as a replacement for the curr

Ten samples were collected from Injana and Mukdadiya Formations, representing 5 samples of fine grain sandstone (F) and 5 samples of very fine grain sandstone (VF). The heavy metals study showed that the opaque mineral recorded the highest percentage in comparison with other heavy metals. While, transparent minerals, including unstable minerals (Amphibole including Hornblend and Glaucophane) and (pyroxene including Orthopyroxene and Clinopyroxene), Metastable minerals including (Epidote, staurolite, Garnet, Kyanite) indicated metamorphic source, Ultrastable minerals (Zircon, Rutile, Tourmaline), Mica group (chlorite, biotite and muscovite). These accumulations indicate that the heavy minerals are derived from mafic igneous and metamorphi

A metal-assisted chemical etching process employing p-type silicon wafers with varied etching durations is used to produce silicon nanowires. Silver nanoparticles prepared by chemical deposition are utilized as a catalyst in the formation of silicon nanowires. Images from field emission scanning electron microscopy confirmed that the diameter of SiNWs grows when the etching duration is increased. The photoelectrochemical cell's characteristics were investigated using p-type silicon nanowires as working electrodes. Linear sweep voltammetry (J-V) measurements on p-SiNWs confirmed that photocurrent density rose from 0.20 mA cm^-2 to 0.92 mA cm^-2 as the etching duration of prepared SiNWs increased from 15 to 30 min. The

Furfural is one of the one of pollutants in refinery industrial wastewaters. In this study advanced oxidation process using UV/H₂O₂ was investigated for furfural degradation in synthetic wastewater. The results from the experimental work showed that the degradation of furfural decreases as its concentration increases, reaching 100% at 50mg/l furfural concentration and increasing the concentration of H₂O₂ from 250 to 500 mg/l increased furfural removal from 40 to 60%.The degradation of furfural reached 100% after 90 min exposure time using two UV lamps, where it reached 60% using one lamp after 240 min exposure time. The rate of furfural degradation k increased at the pH and initial concentratio

Exposure assays to magnetized water have so far revealed striking results. The present study was conducted to determine the effects of magnetized water treatment with in different intensities 500 , 1000 and 1500 Gauss on some biological aspects for species of freshwater Gastropod Lymnaea lagotis (Schrank, 1803) which important species in faun of aquatic habitats of Iraq. This species are considered a component of the food chain. The obtained results compared with these species which lived in the river(control). Result of these experiments showed increased significance the shell size (shell high, shell aperture length, shell aperture width and shell width) for L. lagotis with increased intensity magnetized water such as treated water with 1