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
Synthetic polymers such as polyurethane are used widely in the field of biomedical applications such as implants or part of implant systems.
This paper focuses on the preparation of base polymer matrix composite materials by (Hand Lay-Up) method, and studying the effect of selected grain size (32, 53, 63, 75, and 90) µm of (Reenia) particles on some properties of the prepared composite.
Mechanical tests were used to evaluate the prepared system (Tensile, Compression, Impact, and Hardness) tests, and a physical test of (Water absorption %), and all tests were accomplished at room temperature.
Where results showed tensile test (maximum tensile strength and modulus of elasticity) high at small grain size while
... Show MoreThe international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet a specific need by making the product or service suitable for use. The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit
... Show MoreThe research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.
The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization,
... Show MorePraise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
We see human societies differ from one society to another in organizing social life, and each according to the foundations and rules prepared by the main thing in the welfare and prosperity.
That is why we see eastern societies differ from western societies in many patterns and various ways of reaching that sophistication, until Islam came and gave the proper model in raising society at that time to the best and highest social levels, because it is based on heavenly rules and foundations and not status as in previous civilizations.
And when the Islamic community has
We wanted to find out how selenium (Se) affects broiler chicken performance, meat physicochemical properties, and selenium deposition in the tissues of broilers. Each of the 96 experimental pens had 30 chickens and included a total of 2,880 one-day-old broilers (Cobb 500 strain). A factorial design of four-by-three (SY + SS) and eight replicates (SY + SS) was used for the 12 experimental treatments, with selenium levels ranging from 0.15 to 0.60 ppm and organic (SY) or inorganic (SS) sources of selenium and their relationship (SY + SS). There were no differences in performance (P > 0.05) across Se levels or sources. 106 g/day of ADFI, 63 g/day of ADG, and 1.6844 kg/kg of FCR were found to be the averaging values for these three parameters:
... Show MoreReceipt date:9/1/2020 accepted date:11/24/2020 Publication date:12/31/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
the Nile River and the Renaissance Dam is one of the most prominent factors that had an important role in the nature of relations between Egypt - Ethiopia, as they contributed to building a relationship that has common characteristics through the nature of the i
... Show MoreThe Arab-Israeli conflict passed through several stages before reaching the final stage of normalization, namely conflict, conflict and public normalization. Thus, the UAE became the third country to establish official relations with Israel after Egypt in 1979 and Jordan in 1994. With the announcement of the normalization agreement, opinions varied between supporters and opponents of the idea of normalization with Israel, and some countries expressed their acceptance of establishing official relations between the Emirates and Israel, while others warned of the consequences of normalization, which they described as treachery. Although the UAE confirmed that the normalization agreement between the two sides was credited with stopping Israel's
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Since period the developing economies including, Iraq economy faced undesirable double economic which is spread unemployment beside continual rising in price levels this phenomenon called stagflation , there is researches deal with this phenomenon and the elements participate in it, but it seems to the researcher there is important element from These elements which did not give sufficient concern and this lead to unhealthy situation which can be represent to the rush creating establishments to University education in Iraq during period ( 2004- 2014) with excessive the3 truly need of the outputs which the Iraq market need which result increase the numbers unemployed on one
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