The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so

Triump is a happy end and a positive outcome of any good deed on the part of a human
being, or of any competition or contest in any field. A human being’s life abounds with gain
and loss. If one succeeds one will be happy psychologieally, physieally, etc. if one the other
hard one loses, one wil be in a state. Between loss and gain there are many a step.
However humans work hard to be a great success and a read winner.The life of the world constitutes a huge race-track where people try hard to head towards
the hereafter. Therefore, we find people who succed and gain the Garden, and people whose
habitation is the fire, The Glorious Qur’an has shown us in many a surah the way to success
when Allah mentions ‘great

The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti

The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

The levels of lead (pb), copper (cu), cobalt (co) and cadmium (cd) were determined in different kinds of milk and the health risks were evaluated. The mean levels were 0.73±0.21, 0.06±0.01, 0.12±0.01 and 0.14±0.01 ppm for these metals respectively. The levels of pb and cu were found to be insignificant differences (p<0.05), whereas the levels of co and cd, were no significant differences (p>0.05). The dry and liquid kinds of milk were different significantly (p<0.05), whereas the original, was no significant differences (p>0.05). The values for all metals were more than one. The metals pb and cd were detected at highest concentrations in most dry and liquid milk samples.

In the present study, a total of 245 flour samples were collected from 49 mills on both sides of Baghdad city (Al- Karkh and Al- Resafa), during the period from 1/6 - 1/12/ 2015 to detect the prolportion of iron added to the flour samples. It is found that only 45% of mills produced flour contain the prescribed percentage of iron (30-60 ppm) while 51.9% of the mills produced flour at rate is less or much more than the prescribed percentage, while only 4.1% of the mills were not added iron to the flour.

Generally, there are many problems that people run into; unemployment is one of these common diseases which usually hits the whole communities leaving crucial effects (economic, social, and psychological) that are difficult to handle them. The current study aims to identify the level of emotional disorders among Iraqi unemployed alumni for the academic years (2013-2016). To this end, the researchers have prepared a questionnaire to measure (anxiety, depression, and anger): these criteria distributed over (30) item. As for sample, it limited to (50) male and female student. The findings of study have revealed that the whole sample showed a high level of emotional disorders, and anger disorder showed higher level than the level of (depress

That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as