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jeasiq-1644
)) Evaluate the qualifying of the auditor in Iraq in accordance with international requirements ((
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Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessary and most priority skills. The researcher reached a number of conclusions, the most important of which is the lack of matching of local requirements comparing to the international ones. In light of the above, the most important recommendations of the research were the necessity of requiring auditors to pursue continuing professional education and focus on professional fellowships, in order to ensure the qualifications of auditors with the appropriate scientific and professional qualifications. Quantitative methods and accounting information systems and professional organizations set a minimum of 120 hours of continuing vocational education for at least three years in accordance with international requirements.

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
The facies analysis of the Cenomanian –Turonian succession of Surdash –Shaqlawa area, NE. Iraq
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Three formations were studied from seven outcrops extend from Surdash to
Shaqlawa (Cenomanian – Santonian), they comprise Dokan, Gulneri and Kometan
Formations. Four microfacies and eight submicrfacies are identified depending on
this microfacies, we determine the depositional environments. Dokan Formation is
deposited in open-marine deep shelf environment; it could be deposited at deeper
shelf to slope and basinal settings. While Gulneri Formation deposited in open sea
shelf, as well as at outer shelf settings, the sediments consist of organic–carbon rich
black shale and consider a record of the ocean anoxic event 2, Kometan Formation
represent pelagic sediments characterize the deep-marine basins in open mar

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Publication Date
Thu Oct 12 1995
Journal Name
International Journal Of Environmental Studies
ON THE SPATIAL AND SEASONAL VARIATIONS OF HEAVY METALS OF THE RAZZAZAH LAKE, IRAQ
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Five heavy metals, namely Cd, Cu, Fe, Mn, and Pb in the surface water and through the water column were studied at 10 selected stations in the Razzazah lake and Karbala drainage canal for the period between November 1990 to October 1991*. pH and total hardness were also measured. Lead was found to be the highest in concentration as overall average values, followed by an manganese, iron, copper then cadmium at the surface as well as along the water column. All the studied metals were below or close to the maximum allowed limits of Iraqi standards for inland water. The spatial and seasonal variations were discussed.

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Reinterpretation of the two-dimensional seismic reflection of the Afaq structure region, central Iraq
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This study deals with interpretation of stratigraphic and structural of Afaq structure area central Iraq in Qadisiyah province, about 25 km north of Diwaniyah, by using 2D seismic data. Synthetic traces are prepared by using available data of the well (WK-1)using a petrol software program to define and picking the reflectors on the seismic section. Structure interpretation includes picking a top of Zubair Formation (Late Cretaceous), while stratigraphic interpretation includes two reflectors Yamama and Gotnia Formation (Upper-Late Jurassic). Structure interpretation of Zubair Formation shows that the area a several minors and a short extend of faults, the fault system extends (NE-SW) direction. The structural interpretation of time and d

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The protest movements in Sudan and their role in the political and social transformation
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This study investigates the factors that led to the outbreak of protest movements in Sudan, since Sudan’s independence in 1956 until December 2018. The study aims to identify the role of protests in bringing about political and social transformations in Sudan, besides identifying the factors that help in the success or failure of the governments that resulted from those protests, with special emphasis on the challenges of the government of the 2018 revolution. The main results of the study reveal that the December 2018 protests are the largest in term of numbers, and witness huge participation of youth and women, and the slogans raised were national and comprehensive. However, the challenges that the transitional government is going th

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The methods used by the Prophet in teaching the Companions
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The condition of Islam and Muslims and what their political, social, cultural and educational status, and even religious and faith status, has led to whoever feels his belonging to this great religion and that middle nation, to try as much as he can to fix what has been corrupted as much as he can, and perhaps in diagnosing illness and illness as It was said half the way to treatment, and from this standpoint I liked to occupy thought, work consideration and harness part of the youth’s life in order to reach what contributes to reforming the situation and the safety of generations, and this is only in seeking knowledge and learning it by following the guidance of the Messenger (r) and his companions ( y) Therefore, the subject of my re

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Reading in the thought of Imam Ali The philosophy of dialogue and the unity of the nation,
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This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

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Publication Date
Tue Dec 19 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
CHECKLIST OF DARKLING BEETLES (COLEOPTERA, TENEBRIONIDAE) IN IRAQ
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In the current review, an updated list of dark beetle species (Coleoptera, Tenebrionidae) recorded in Iraq was given. The current paper is based on previous studies in the literature and contains all dark beetles referred to in Iraq, except for the species within the Pimelinae subfamily. The investigation of this review showed the presence of 89 species belonging to 34 genera within five subfamilies. This work included mentioning the basionyms and synonyms for genera and species with their global distribution, as well as, correcting the scientific names that were mentioned in the previous checklists.

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Potability of Well Water in Falluja City ,Iraq.
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  The Falluja residents had resorted to the underground water as an alternative to the surface waters of the Euphrates river passing near the city, through digging wells inside gardens of Mosques in the city during spring 2005. The present study aims to indicate the quality of these waters and demonstrates the extent of their suitability for drinking . For this purpose, 21 randomly distributed wells were chosen during August 2005. The water characters were measured ; the average values of 21 wells were as follows : Water temp .(22.6C Ù’ â—Œ ) , EC (4,11 msem .\cm ), pH (7.15 ) and concentration of cations : Na (439mg\l) ;K (275mg\l) ; Li (0,28mg\l), Ba (15.2 mg\l) and (133mg\l). These character is ties were compared with the

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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
BLOOD PARASITES OF TWO BEE-EATERS iN IRAQ
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Examination of 241 specimens of two bee-eater species, Merops apiaster and Merops
superciliosus persicus reveal recording of Haemoproteus meropis (Zagar, 1945) emend.
Bennett, 1978 and H. manwelli Bennett, 1978 for the first time in Iraq. A new species
Haemoproteus hudaidensis sp. nov. is described. Microfilariae are also infected the two host
species. The results are discussed with the pertinent literature and the necessary comparision
of morphometric measurements of the recorded parasites with that previously reported is
provided along with a taxonomic key including the newly described haemoproteid.

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Publication Date
Fri Feb 07 2025
Journal Name
Iraqi Journal Of Science
Specification of Actual Evapotranspiration in Iraq by GIS
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     Evapotranspiration (ET) is produced from vegetation transpiration and soil evaporation. The ET measurements must be considered to study water management systems and irrigation (planning, designing and operating). This study is based on USGS (United States Geological Survey) data by the SSEBop (Simplified Surface Energy Balance) model to estimate the total annual amount of ET using ArcGIS software. The ET values were determined for seventeen years from 2003 to 2019. Also, these values for year 2020 were estimated based on the value of the monthly ET for seven months, i.e. until August by summation. The field data of gauge stations spread throughout Iraq for the year 2012 were used to verify the ET values for the s

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