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jeasiq-1829
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail. the response rate was (70%) of the sample which reached (40) participants. Statistical analysis was carried out by using SPSS.

The results of the research showed a statistically significant effect between elements of quality of internal audit and between nature, timing, and extent of external audit procedures in accordance with international audit standards. The scope of the internal audit unit's work, and due professional care of internal auditors represent the most significant aspects of the quality of internal audit affect nature, timing, and procedures of external audit. External audit procedures are more affected by the quality of internal audits than the nature and timing of external audits. The researcher recommends strengthening the independence of internal audits and working to raise scientific and practical qualifications of internal auditors in order to increase their influence in nature, timing, and procedures of external audits.

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Publication Date
Thu Jan 01 2015
Journal Name
مجلة كلية الادارة والاقتصاد للدراسات الاقتصادية
دور الاجراءات والتشريعات الضريبية في التهرب الضريبي
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تعد الضريبة مصدراً مهماً لتحقيق الاهداف الاقتصادية والاجتماعية والسياسية للدولة ولذلك فان مشكلة التهرب الضريبي تعد اهم المشاكل التي ينبغي معالجتها من خلال معرفة اسبابها . ان وجود مشكلة التهرب الضريبي في العراق يرتبط بمجموعة من الاسباب والدوافع الكامنة وراء ظهور هذه المشكلة والتي لا نستطيع ان نلقي بتباعها على تخلف النظام الضريبي من حيث تشخيص الاختلالات في الادارة الضريبية تارة بل يجب ابراز عيوب التشريع الض

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Directing treatments to employ the place in the theatrical performance
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The most important topics that constitute the aesthetic and substantive aspect of the theatrical performance represented by the spatial environment of the presentation and the proposed virtual place that contains the technical and artistic elements of the presentation and highlights the strength of influence on it. In light of the above, the researchers divided the topic into four chapters.

The first chapter contained (the methodological framework), which included the research problem with regard to the directing treatments between the directors in establishing or creating theatrical venue, the importance of the research and the aim of the research, and the limits of the research to conclude the chapter by defining the terms.

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
دور المنظمات الدولية في تفسير معاهداتها المنشئة
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دور المنظمات الدولية في تفسير معاهداتها المنشئة

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
إعادة تأهيل جامع الرابعية في مدينة الموصل
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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
المنافع المنافع الحيوانية الواردة في القرآن الكريم
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Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals.  Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.

 

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
تشخيص المادة الفعالة في عشب نبات القريص
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      تناولت هذه الدراسة نبات القريص واسمه العلمي Urtica dioica  والمجهز من صيدلية الحضر ومن المعشب للتعرف على مكوناته الكيميائية واهم المجاميع الفعالة فيه . بينت هذه الدراسة احتواء النبات على القلويـدات ( alkaloids ) والتانينـات (Tannins ) والصابونيات                  ( Saponins  ) وكانت الدالة الحامضية للمستخلص المائي للنبات المجهز من صيدلية الحضر متعادل بينما

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
La voix de la mère dans À la Recherche du Temps perdu
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Abstract

The twentieth century French novel had undergo a significant change that took the form of a radical move from the traditional son who follows his father to one who no way prevalent in the classical French novel. The new son in the 2Oth century novel finds himself emotionally attached which both became a new trend and approach in novel writing.

Marcel Proust's novel which can be considered a source of inspiration for most of 2Oth century novelists is a good example of the mother supremacy which is crystal clear from the first page through its parts and chapters till the last page. In fact, Proust had written a completely different novel from the Balzacian conventions. Unlike the latter's novels, Pro

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العنف ضد المرأةدراسة ميدانية في مدينة بغداد
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      لطالما تحاشينا الخوض في الحديث عن المرأة , وكل ما يتعلق بها من موضوعات , خصوصا في سياق ما يطرح حولها من أمور كأنها لاتخص غيرها مثل : " الحرية "   "والمساواة "  " والحقوق " ... وغيرها من المواضيع التي تعج بها الكتب والشاشات والبرامج والمؤتمرات والندوات , التي غالبا ما ترفع فيها الشعارات المؤدلجة وتوضع اخرى , في أتون محموم , إن دل على شيئ فانه يدل بالدرجة الاولى عن مدى الفوضى الفكرية التي نعي

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Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
التطور الدلالي لمعاني الكلمات في اللغة العبرية
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التطور الدلالي لمعاني الكلمات في اللغة العبرية

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
Dans La Maison Du Berger Et Le Mont Des Oliviers De Vigny
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Dans le romantisme et ses textes, il est important de mentionner qu'il n'existe qu'un seul thème romantique qui est l'amour, mais assez pour avoir fait du XIXème siècle, une révolution du texte romantique. L'amour consiste à la réduction de l'univers, à un seul être, puis la dilatation de ce seul être, voilà l'amour. cet amour passionnel n'est qu'un arrangement froid et réfléchi excluant d'emblée l'exaltation des sentiments. Néanmoins, cet amour passionnel peut être brutal. quant à la mort, dans le drame romantique, l'amour et la mort sont liés. Beaucoup d'histoires d'amour finissent le plus souvent par un suicide passionnel : le romantique cherche à l'atteindre par l'amour un sentiment sanctifié, et divinisé ; mais c

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