The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The present research tackles a number of historical facts and incidents with a purely legal dimension in an important stage in the contemporary history of Iraq, especially the era of the British occupation. This resulted in innumerable social, political and legal problems, particularily the judicial legislation problems in Iraq. These legislations included a set of civil laws and in force governmental procedures that will be discussed historically by examining documents issued by the Ministries of Justice and Interior Affairs in the governments of monarchy for the period from 1921-to-1958. The data of the present paper relied on the Iraqi Library and Archives, (hence DKW). The study adopted the narrative historical methodology when inves

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 Parties as active units in this process in order to work must have access to sources of funding in order to maintain their political presence in society and participate in the process of electoral competition, To win the election, bolstering the huge role that money has played in influencing the principle of equality among contestants in the elections. Those who own money will have a greater chance of winning the elections while less competitive opportunities for others who do not own the money or what they own does not give them the competitive ability to win elections. From this point of view, controlling political finance through legal regulation and institutional, media and popular monitoring has become an important requirement

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

This research is trying to study the Intellectual political structures of the Open Society according to British Thinker –with Austrian origin- Karl Popper (1902-1994). In First Axe we dealt with the context of Open and Closed society in the Popper's thought. While in the Second Axe we studied the Utopian and graduated Engineering. Finally in the third Axe  for the Rationalism, Freedom, Individualism, and the Democracy of Equality. 

         The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or

This study sought to give a general picture of the organizations and formations of the ground forces of the Abbasid army in its first era, in preparation and armament and continuous development of the mechanisms to help maintain the moral and spiritual morale in the fighting.
Therefore, the caliphs' interest in building the army, organizing it, arming it, choosing competent leaders, and providing them with various weapons in terms of production and storage, as well as taking care of fortifying the cities and gaps in determination and determination, and embarked on construction and restoration, where amazing speed and acted according to the circumstances. During the first Abbasid era, there were significant developments in the military

The objective of this research is to analyze the content of science textbook at the elementary level, according to the dimensions of sustainable development for the academic year (2015-2016). To achieve this goal has been to build a list with dimensions of sustainable development to be included in science textbooks in primary school, after seeing the collection of literature and research and studies, as has been reached to the list of the dimensions of the three sustainable development and social, economic and environmental in the initial image consisted of (63) the issue of sub-divided the three-dimensional, the menu and offered a group of arbitrators and specialists in curriculum and teaching methods, and thus the menu consiste