The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

The research revolves around the methodology of the historian Ibn Wasil
(d.697 AH) in dealing with the Mongolian invasion through his book
“Mafrej al-Karroub fi Akhbar Bani Ayyub

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

The researcher wanted in this research to shed light on one of the epistemological readings of the Quranic text, which is the reading of the Arabized Japanese researcher (Toshihiko Izutsu) in his book (God and Man in the Qur’an) and to explain what he has and what is on it.        

The summary of the facts in which he came out is that the knowledge reading of Toshihiko towards the Qur’anic text is old in concept. The oldest people have dealt with it in their works and what their pens have learned about, except that they have eaten and studied them under many headings such as: proportionality, consistency, systems and the like in terms, and the researcher has sought thro

The aim of the research is to diagnose the methods of enhancing the value of citizenship in children through the interactive life process in educational institutions; the descriptive approach was used to achieve the objective by identifying social theories that corresponded to the national value or the theoretical principles of citizenship education. The study focused on educational activities and their role in establishing values, national educational philosophy in interactive activities, as well as the presentation of previous studies on the subject of citizenship, and maps of each of the strategies of active learning, skills in the process of interactive life in the field of education, Institutions that have the responsibility to prom

This study aims to identify the issue of observing media publishing and its importance for public relations in the management of special events; and its role in building the positive image of the target audience through communication messages that illustrate the political, economic and diplomatic importance of the Arab Summit. As such Summit is one of the conferences that Iraq sought to secure the requirements of its convening to re-activate its political and diplomatic role in the Arab Ocean, especially after the circumstances and crises that Iraq went through.

The convening of the Arab Summit under the auspices of Iraq was a qualitative transition, during which Iraq sought to achieve some gains b

Background: Histamine is one of the biogenic amines that belong among the naturally occurring substances. It can be formed in food as a result of metabolic processes of microorganisms .If the concentration of histamine is above a normal level (5mg/100g) this could possibly due to bacterial contamination of food harmful affect may occur.
Objective: The purpose of this study was to detect histamine forming bacteria and quantification of histamine in fresh meat product available in local meat markets in Baghdad.
Methods: Histamine level determination in some red meats product was performed by known colorimetric methods. This method enables a rapid and precise determination of histamine in many samples, in this study, total number of t

The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

In order to facilitate the accounting procedure and accelerate its achievement, commercial banks used to follow reversing entry style in agent’s account opened with them, to settle its debits caused by non-payment of the discounted commercial paper value. The question was raised about: the legal importance to such method for settling the discounting bank debits, particularly when the bank account of the discounted side was debtor and not creditor, as the case of discounted party under bankruptcy.

It is noted that the Jordanian trade legislations is totally silent in this regard, as well as the  other trade legislations which are frankly considering the reversing entry as an organizer for deleting the trust entry which was