Training and retraining of teachers have become a central issue in Iraq recently especially in-service training of English teachers on the new curricula (Iraq opportunities). English teachers should be objectively evaluated and assessed.
A sample of (40) trained teachers of English is included in the study and a questionnaire is used as the main instrument of the study.
The main findings of the study were the following:
1. The trainees were serious in training on the new course (item 6) the programme helped increase their information (item 4) and motivate them towards better teaching (item 3). The aims of the programme were clear (item1). The programme helped develop their teaching skills (item 2) and was comprehensive (item 5).
2. Most of the trainees benefit from the subject of testing (item12). The programme helped most of them train on teaching methods (item7).
3. Teachers' trainers were vocational and led training sessions perfectly (items 14 and 13). They fairly used lecture formats and discussion in delivering lectures (item 15 and 16).there administration and using other combined methods were not successful (items 18 and 17).
4. Items in the table of training methods showed great shortage. (table3)
5. In the field of using training aids, whiteboard was over used (item29).
6. In table (5) duration of the course was suitable to most of the trainees (item33) but its period interfered with school timetable of the trainees (item 35). Other items showed different degrees of defect in this field.
7. In the field of evaluation. Class oral discussion was used (item 24) and a post-test at the end of the course (item 39). Other procedures of evaluation were neglected.
8. In the field of trainees needs. trainees got advantage in teaching English in the classroom (item 48) and lesson planning of different period (item 47). They were trained how to be adequate with the objective of teaching English in Iraq (item 47). They were also trained on teaching different skills (item46) and established relationship between the objectives and content of the textbooks (item 43). (Items 50, 49, 51 and 44) did not meet trainees needs' in group (A).
9. In group (B) trainees preferred printing the lectures (item 54) and discussing them in the classroom (item 53). In group (C) trainees showed that using the whiteboard was efficient (item 55). Teaching aids were not appropriate (item 56).
A conclusion and some recommendations were mentioned at the end of the research based on the findings of the study in order to improve the quality of in-service training programmes in Iraq.
Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones. The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent
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Cointegration seen relations equilibrium time series in the long run, even if it contained all the sequences on t
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