Abstract
Praise be to Allah, The Lord of the worlds, and peace be upon
Muhammad the master of former and latter people, and peace be upon His
relatives, companions and those who followed Him to Judgment day.
After recognizing the prescription which is called (Al- Fadhaly's Thesis in
parsing of "There is no god but God") as it is related with the word of the
investigation of this issue attracted me, as being related with the idea of the
only one God that is mentioned in the prophetic speech, which is said by
Anas- God satisfies him- Who said, Said the Messenger Muhammad peace
be upon him " Goes out of the Hell who said: there is no god but God, and in
his heart a hair weight of charity, and goes out of the Hell who said: there is
no god but God, and in his heart a particle of charity, and goes out of the Hell
who said: there is no god but God, and in his heart as an atom's weight of
charity. As that word, i.e.: there is no god but God, is the first part of the five
principals of Islam, Thus, I wished to shed light on that prescription; in order
that everyone who is specialized in Arabic language science could make use
of it. And, as it contains the parsing of "There is no god but God" plus the
views that are said in that, I have obtained that prescription from the Azhar-
Library on line. And my work was as the following:
After this introduction, I have divided my research into two:
The first division:
The study division: which involves two divisions:
The first: the writer's life.
The second: Description of the prescription and the two curricula in
investigation.
The second division is the investigation of the book
The list of the resources and sources.
And after that humble effort in frond of God's majesty-there is no god
but God- I ask God to make my work this in my scale of charities in time when
there is no benefit neither from fortune nor from sons except that who faced
God with god heart. Praise to God former and latter.
The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
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