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

    All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t

The name of God the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the prophets and messengers Prophet Muhammad and his family
And his companions who followed his approach to the Day of Judgment. After that, Islam has paid great attention to the aspects of education
The promise of a way to degrade and correct behavior, and to reach the individual to the highest levels through his intellectual upbringing
Mentally, mentally, mentally and intellectually, education at all times and places is the best way to communicate to a human being
The degree of happiness in religion and the other, as it develops all aspects of his personality, and supports the love of goodness for himself
For people, edu

Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

In the period after the collapse of the Soviet Union in 1991, the Federal Republic of Russia witnessed a setback in the overall strategic performance of the country, as it went through a stage of performance flop between the orientation towards Europe in the era of President Boris Yelsen (1991-1999), or the change of direction towards Eurasia, as the Russian Federation managed After President Vladimir Putin assumed power in 2000, from rebuilding the same state and preserving national unity and social cohesion, as well as building a phased military doctrine that made clear moves in Russian strategic thought and future directions towards regions of eternal importance in Russian strategic perception Lack of a set of motivations based on it:

Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

Security reflects a permanent and complex movement that complies with international and societal needs and developments in all its dimensions, interactions and levels. To constitute a universal demand for all States, communities and individuals. The question of security is one of the most important motivations and motivations that govern the behavior, and even the objectives of those societies and States. These groups or individuals have always sought to avoid fear and harm, and to provide stability, safety and security. In the light of this, security studies have been among the important fields of study in the field of international and strategic relations. The field witnessed many theoretical efforts, from the traditional perspective,

Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts. The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases of thefts occurred in the District, also a sample of (60) specialist Doctor’s opinion work, in (3) hospital

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.