Preferred Language
Articles
/
jeasiq-1358
Effect of the professional skepticism characteristics of the auditor on audit qualit
...Show More Authors

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.  

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon May 01 2023
Journal Name
Materials Today: Proceedings
An experimental study of the effects of matrix acidising on the petrophysical characteristics of carbonate formation
...Show More Authors

View Publication
Scopus (8)
Crossref (2)
Scopus Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Creative thinking and its relationship to solving the problems of professional skills For kindergarten teachers
...Show More Authors

Current search aims to identify the creative thinking of the kindergarten teachers and
solving professional problems among kindergarten teachers skills, and whether the level of
creative thinking in solving professional problems, according on marital status years of
service academic achievement of teachers as well as to identify the correlation between the
two variables the current sample consisted of (300) teachers to achieve the objectives of the
stndy , the researcher used two measures, one to measure creative thinking and the other to
measure the solution to the problems of professional kindergarten teachers skills. It has been
shown. validity and reliability of the two measures. The present stndy aims to identif

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The extent of the obligation of the Federal Board of supreme Audit to apply the INTOSAI 3000 standard))
...Show More Authors

Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Walled Nano-Carbon on the Physical, Thermal and Mechanical Properties of Epoxy
...Show More Authors

The physical, the thermal and the mechanical properties of Nano-composites, that consisted of Polyprime EP epoxy that reinforced by multi-walled carbon nanotubes (MWCNTs), have been studied. Various loading ratios, 0.1, 0.5, and 1 wt. %of MWCNT shave been infused into epoxy by a magnetic stirrer and then the hardener mixed with the mthat supplied with the epoxy. All sample shave been cutting using CNC machine. Tensile test, three-point bending, hardness tests, lee's disk, differential scanning calorimetry, water absorption and dielectric and electrical conductivity test were utilized on unfilled, MWCNT-filled epoxy to identify the loading effect on the properties of materials. Scanning electron microscopy (SEM) was used to determine the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Effect of Biosynthesized Zinc oxide Nanoparticles on Phenotypic and Genotypic Biofilm Formation of Proteus mirabilis
...Show More Authors

Proteus mirabilis is considered as a third common cause of catheter-associated urinary tract infection, with urease production, the potency of catheter blockage due to the formation of biofilm formation is significantly enhanced. Biofilms are major virulence factors expressed by pathogenic bacteria to resist antibiotics; in this concern the need for providing new alternatives for antibiotics is getting urgent need, This study aimed to explore whether green synthesized zinc oxide nanoparticles (ZnO NPs) can function as an anti-biofilm agent produced by P.mirabilis. Bacterial cells were capable of catalyzing the biosynthesis process by producing reductive enzymes. The nanoparticles were synthesized from cell free

... Show More
View Publication Preview PDF
Scopus (36)
Crossref (29)
Scopus Crossref
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Degree of Practicing the Professional Leadership of the Faculties’ Deans, Their Deputies and Heads of the Scientific Divisions in Al-Qaseem University
...Show More Authors

Abstract

The study aims to find out the degree of practicing professional leadership of the faculty’s deans, deputies, and heads of the scientific divisions at Al-Qaseem University. The study has adopted the descriptive analytical method. To achieve the objective of the study, the researcher developed a questionnaire consisting of (45) items distributed to six fields that were applied to a sample of (116) faculty deans, deputies, and the head of division at Al-Qaseem University. The results showed there is a high practicing degree of the study sample individuals of the professional leadership on the questionnaire’s fields as a whole, strategic thinking field came at the first rank, while the innovation, creat

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
Kufa Journal For Agricultural Sciences
Effect of numbers of blades and speed of tillage in the performance of the rotavator plow
...Show More Authors

Experiment Factorial conducted with two factor in field texture silt clay loam soil, the first factor were Two Rotavator plow which different in number of rotary blades on flanges, weight, width, made and type, the second factor were four speeds tractor 2.62, 5.10, 7.55, 9.23 km/hr to compare performance two Rotavator under depth 12 cm and knowledge slippage, distance between beat blades, practical productivity, disturbed soil volume, percentage of the soil clods which have diameter less than 5 cm under complete block design with three replications using Least Significant Design 0.05. Results showed Galucho Rotavator recorder the higher practical productivity 0>7089 ha/hr, disturbed soil volume 809.8 m3/hr, percentage of the soil clods 96.1

... Show More
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of applying total quality management on the competitiveness from the point of view of the front-rows employees for customer service (An analytical study of Palestinian local banks)
...Show More Authors

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Study the Effect of Nano Aluminum Oxide Coating on PMMA as Thermal Insulator: Dawood Obied Altiafy *, Hussien Ali Jawad, Noor Taha Ismaeel
...Show More Authors

Abstract: In the present work, the heat transfer of Nano Aluminum Oxide -NAO- has been studied practically to define the appropriate insulation conditions.  This study focuses on finding of the amount of heat transfer through a glass substrate that is coated with nanoalumina doped on PMMA matrix. The optical and thermal properties were systematically investigated. The density of heat flow rate, was calculated in the range values (240-260) W/m2 while the optimum values confine between (250-260) W/m2 at temp. (25-35)Co. The results showed that the thermal insulation of the sample was significantly enhanced at temp. (30-50)Co. The simulated net heat transfer through window decreased linearly with incr

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study The Influence of Forming Conditions Like Deformation Speed on Void Closure in Open Die Forging
...Show More Authors

This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.

View Publication Preview PDF