The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implementation of the analytical procedures and audit of the accounting estimates, reflected negatively on the quality of his final report, and for this is limiting the personal judgment of the auditor is necessary from While rationalizing it through international auditing standards, The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when performing audit work, preparing the report, determining the role of international auditing standards in reducing the auditor's personal judgment, and determining the relationship between the auditor's personal judgment and the quality of his report. The researchers reached a set of conclusions, the most important of which is when the auditor performs his personal provisions, he is committed to implementing the requirements of the international auditing standards at a high rate, which is close to the ideal state of compliance ratio, which helps in reducing the risk of personal judgment of the auditor and reducing them. As a result, the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of recommendations, namely: the necessity of researchers' interest in the subject of limiting the auditor's personal judgments and attention to the entrance of the standards of ethical and professional conduct, as well as the international auditing standards as the most important approaches used in reducing personal judgments With training activities related to personal governance and enhancing awareness and confidence in it to enhance the expertise of auditors
Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory
The experiment was carried out to study the effect of variety and gibberellic acid in concentration (0 and 50)mg.lat-1 and BL in five concentration (0, 0.50 ,1 ,2 and 3)mg.ltr-1 and their interaction in some chemical Characteristics and total chlorophyll for Dill plant . the experiment designed according Randomized Complete Block Design (RCBD) and three replicates per treatment, compared to the average using less significant difference at the level of probability (0.05) , the results showed the following:- The effect of brassinolide with it,s concentrations led to obtain a significant increase in all the studied characteristics, so the superiority of the concentration of 2 mg.L-1 of brassinolide in each of Ca, Mg,Fe, and total chlorophyll T
... Show MoreThis research aimed to examine the correlation and influence of leader-member exchange in the organizational citizenship behavior in the existence of organizational trust as mediator variable among workers in ministry of migration and displaced, has been collecting data and information relating to research by designing questionnaire was distributed to the stratified random sample included (56) member of the workers in the ministry mentioned, and through the use of several statistical method were the main findings of research was the existence of a correlation relationship and influence between leader- member exchange and organizational trust, while the results confirmed no correlation and influen
... Show MoreObjective: To identify the effect of the cube model on visual-spatial intelligence and learning the skill of spikinging in volleyball for female students, The researchers used the experimental method by designing two equivalent groups with pre- and post-measurements. Research methodology: The main research sample of (30) female students was selected from the research community represented by second-stage students in the College of Physical Education and Sports Sciences - University of Baghdad for the academic year (2024-2025). The sample was divided equally into two control and experimental groups. The researchers conducted the sample homogenization process and the equivalence process between the two groups in the variables of visua
... Show MoreAutorías: Muayad Kadhim Raheem, Lina Fouad Jawad. Localización: Opción: Revista de Ciencias Humanas y Sociales. Nº. 21, 2019. Artículo de Revista en Dialnet.
Background: The vasoconstricting agents: nor-adrenaline and 5- hydroxytryptamine
(5-HT) have a stimulant action on smooth muscle contractility of the rat vas deferens.
Objective: This study aimed to investigate the effect of exposure to continuous
darkness and continuous light on the contractility of the vasa deferntia smooth
muscles from rats to applied nor-adrenaline and 5-HT.
Method: Male albino wistar rats were divided into 3 experimental groups. Group 1:
Control animals, were exposed to the ordinary photoperiod each day. Group 2: Rats
were kept in a dark room. Group 3: In a room under a bright artificial light.
All animals were killed after 4 weeks.
Results: Vasa deferentia preparations from continuous dar
Abstract
The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu
... Show MoreIn this work, an anti-reflection coating was prepared in the region (400-1000) nm of wavelength, with a double layer of silicon dioxide (SiO2) as an inner layer and the second layer of the mixture (SiO2) and titanium dioxide (TiO2) with certain ratios, as an outer layer using the chemical spraying method with a number of 6 sprays of layer SiO2 and 12 sprays of layer SiO2 - TiO2. Using the method of chemical spraying deposited on the glass as a substrate with a different number of sprays of SiO2, and a fixed number of TiO2-SiO2. The optical and structural properties were determined using UV-Vis spectroscopy and atomic force mi
... Show MoreThe research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared fo
... Show More