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Effect of the professional skepticism characteristics of the auditor on audit qualit
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The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional skepticism on audit quality in Iraqi audit firms and offices, as well as to measure the characteristics of professional skepticism in the Iraqi audit companies and offices through a questionnaire distributed to a sample of auditors in the audit firms and audit offices in Iraq. (62) form. The effect of the variables was shown through the use of statistical models in the form of the lower squares and linear regression model. After testing the hypotheses, a set of conclusions was reached. The impact of professional skepticism on the audit quality of audit firms and audit offices in Iraq is significant. The practice of professional skepticism  leads to an increase in the quality of the audit process by detecting the material errors resulting from fraud or errors, which leads to the confidence of the financial community The research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of professional skepticism and the need for auditors to exercise professional skepticism during the implementation of the audit process, which leads to increased audit quality.  

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Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Thickness on Electrical Conductivity and Optical Constant of Fe2O3 Thin Films
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   In this research the electrical conductivity and optical measurements were made on the Iron Oxide (Fe2O3) films prepared by chemical spray pyrolysis method as a function of thickness (250, 350, 450, and 550)  20 nm.    The measurements of electrical conductivity (σ), activation energies (Ea1, Ea2),and optical constant such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-900) nm have been investigated on (Fe2O3) thin films as a function of thickness. All films contain two types of transport mechanisms, and the electrical conductivity (σ) increases whereas the activation energy (Ea) would decrease as the films thi

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Publication Date
Mon May 22 2023
Journal Name
Proceedings Of The 1st International Conference On Frontier Of Digital Technology Towards A Sustainable Society
Effect of thermal annealing on the structural and optical properties of Sb2Se3 thin films
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In this paper the effect of thermal annealing on the structural and optical properties of Antimony Selenide (Sb2Se3) is investigated. Sb2Se3 powder is evaporated on clean amorphous glass substrates at room temperature under high vacuum pressure (4.5×10-6 mbar) to form thin films. The structural investigation was done with the aid of X-ray diffraction (XRD) and atomic force microscopy (AFM). The amorphous to polycrystalline transformation of these thin films was shown by X-ray diffraction analysis after thermal annealing. These films' morphology is explained. (UV-Vis ) spectra in ranges from 300 to 1100 nm was used to examine the optical properties of the films .The absorption coefficient and optical energy gap of the investigated films are

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Publication Date
Sat Jan 01 2022
Journal Name
Proceedings Of 2nd International Multi-disciplinary Conference Theme: Integrated Sciences And Technologies, Imdc-ist 2021, 7-9 September 2021, Sakarya, Turkey
Investigation of the Effect of Diabetes on Lower Limb Muscles with Surface Electromyography (EMG)
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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect Of Aqueous Extract Of Anastatica Hierochuntica On Some Hormones In Mouse Females
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    Anastatica hierochuntica is believed to be very useful in Arab countries for treating various health disorders. The aqueous extract of Anastatica hierochuntica was investigated for its effects on hormones in mice females. the aqueous extract of plant at a dose level of 100mg/1mL showed significant increase (p<0.05) on levels of hormones LH, FSH, PRL level and PRO level. Clomid treated group showd significant increase in LH, FSH, and PRL while there was non-significant increase in PRO. From the above results, it is concluded for the first time that aqueous Anastatica hierchuntica extract offers significant effect of LH, FSH, PRL, and PRO in this mice females scompared with control.  

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Effect of Heat Treatments and Carbon Content on the Damping Properties of Structural Steel
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Low- and medium-carbon structural steel components face random vibration and dynamic loads (like earthquakes) in many applications. Thus a modification to improve their mechanical properties, essentially damping properties, is required. The present study focuses on improving and developing these properties, significantly dampening properties, without losing the other mechanical properties. The specimens used in the present study are structural steel ribbed bar ISO 6935 subjected to heating temperatures of (850, 950, and 1050) ˚C, and cooling schemes of annealing, normalizing, sand, and quenching was selected. The damping properties of the specimens were measured experimentally with the area under the curve for the loadi

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The effect of using polyolefin fiber on some properties of slurry-infiltrated fibrous concrete
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Abstract<p>Slurry-infiltrated fibrous concrete (SIFCON) is a special type of concrete that has great strength, as well as high ductility. However, the unit weight is high, which exceeds the unit weight of fiber-reinforced concrete, because of the high fiber content. This research aims to verify the compressive and flexural strength, as well as the density of SIFCON when using two different fibers (steel and polyolefin). Sometimes mono type of fiber steel or polyolefin, sometimes by hybridizing two types of fiber steel + polyplefin. Volume fraction (6% for all species) was used. Hook-end steel fiber and polyolefin fiber are used. With hybridization, a total volume fraction of 6% was used, which </p> ... Show More
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of (1,4) phenylenediamine on the corrosion of lead in 1M hydrochloric acid solution
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The accelerating effect of 1,4- phenylenediamine (PDA) additions in 1M hydrochloric acid solution at temperature rang (20-60) C° has been studied by weight losses measurement during ranging time (1-260) h and by following the pb2+ concentration in solution after several times by using Atomic absorption spectroscopy (AAS) . The volume of hydrogen gas involving was followed also in presence and absence of (PDA) in the corrosive solution .Accelerating enhanced by adding (NaCl , NaBr , NaI ) was also investigated.

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of parasites on the of digestive system in Iraqi bulbul Pycnonotus lecuotis mesoptamiae
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This study included collecting of 150 specimens of the Iraqi Bird Bulbule Pycnonotus lecuotis mesoptamiae (Pycnotidae , Passeriformes), from the 1st of November 2004 to 30th of October 2005 in the city of Baghdad and its suburbs, in concern of identifying the internal parasite of the digestive tract of these birds and studying the diseases resulted from the infection. The study showed that the bird Bulbule is Parasitized by Four types of Cestodes ,two of them are recorded in this kind of bird in Iraq for the first time ,Paradicranotinae anormalis and Haploparaxis sp. , and the other two are Raillietina tetragona and Allohymenolepsis sp. ,and by two types of Pin Worm(Trematode) that are identified for the first time in the Bird Bulb

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Publication Date
Tue May 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of ER: YAG laser on apical microleakage (in vitro study)
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Background: Apicoectomy and retrograde filling is indicated when conventional endodontic treatment is impossible or failed to achieve apical seal. The aim of this study was to evaluate the effect of ER: YAG laser on apical microleakage. Materials and Methods: Sixty extracted single-rooted teeth were used in this study. The roots were divided into six groups. Group 1: apicoectomy by fissure bur, and apical cavities prepared by round bur, then cavities were filled with MTA. Group 2: the roots preparations and fillings were the same as group 1, then the apical areas were treated by Er:YAG Laser. Group 3: apicoectomy by fissure bur, and apical cavities prepared by ultrasound retrotip and cavities were filled with MTA. Group 4: the roots prepara

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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series Materials Science And Engineering
Effect of Rejuvenating Agent on the Mixtures Containing High Percent of Reclaimed Asphalt Pavement
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Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

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