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The importance of using analytical procedures in the detection of creative accounting practices
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The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Teaching According to the Augmented Reality Technique on theVisual Thinking Skills to Scientific Fifth-Grade Students for Biology
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The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

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Publication Date
Sun Jan 12 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability
The effect of doping process on the structural and optical properties of Ag2Se thin films.
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Publication Date
Mon Jun 10 2013
Journal Name
International Journal Of Application Or Innovation In Engineering & Management (ijaiem)
The Effect of Annealing Temperature on the Optical Properties of CdS and CdS:Al Thin Films
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Cadmium sulfide and Aluminum doped CdS thin films were prepared by thermal evaporation technique in vacuum on a heated glass substrates at 373K. A comparison between the optical properties of the pure and doped films was made through measuring and analyzing the transmittance curves, and the effect of the annealing temperature on these properties were estimated. All the films were found to exhibit high transmittance in the visible/ near infrared region from 500nm to 1100nm.The optical band gap energy was found to be in the range 2.68-2.60 eV and 2.65-2.44 eV for CdS and CdS:Al respectively , with changing the annealing temperature from room temperature to 423K.Optical constants such as refractive index, extinction coefficient, and complex di

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Publication Date
Tue Mar 28 2023
Journal Name
Iranian Journal Of Ichthology
Histological study of lingual papillae on the tongue of the adult Iraqi domestic cat, Felis
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The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

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Publication Date
Sat May 02 2015
Journal Name
التربية العلمية
the effect of a strategy on the reading compreheehension of first-yearinter intermediate school students
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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal audit of spending units and its impact on the efficiency of the federal budget
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The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Iraq's foreign policy and the regional context, the input of instability and mechanisms of normalization
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Iraq has suffered since 1991 from international sanctions imposed on it by the dictatorial regime that existed at the time, invading Kuwait, which led to the decline of the status of Iraq and the isolation of international and regional (Arab) and clear Iraq as a strange entity living within its regional environment, after April 2003 did not change much In fact, there were no signs of détente before the Arab League summit in Baghdad in 2011, and the signs of a break in the stalemate in inter-relations over the past years have become evident. Disruption and refraction was not high (Islamic Republic of Iran, Turkey, Syrian Arab Republic, Hashemite Kingdom of Jordan, Saudi Arabia, Kuwait). Each side is governed by perceptions about Iraq, es

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
The Effect of Pyriproxyfen on Eggs and Female Adults Production of The Sitophilus oryzae L.
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A series of tests were conducted to determine the susceptibility of eggs and neonates of the Rice Weevil Sitophilus oryzae L. (Coleoptera: Curculionidae), exposed to the insect growth regulator, Pyriproxyfen, on filter paper and on rough rice. In the first test, the hatch rate of eggs exposed on filter paper treated with Pyriproxyfen at the label rate of 0.003 mg [AI] /cm2 when used as a surface treatment in structures was 52.0 ± 7.3% compared to 93.0 ± 3.3% on untreated controls. In the second test, eggs were exposed to a dose-response series of 0.00003 to 0.03 mg [AI]/ cm2. Egg hatch was directly proportional to concentration and anged from 85.0 ± 2.0% on untreated controls to 26.7 ± 8.3% at the highest concentration tested. In the

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Aerosol Science
The influence of plate tilt on the transfer function of small plate differential mobility analyzers
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Evaluation the Role of CD4 and CD8 Reducing the Deterioration of COVID-19 Iraqi Patients
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Since its start spreed "Severe acute respiratory syndrome coronavirus 2" was discovered in Wuhan, China.that is chargeable COVID-19, a pandemic virus, has end up a widespread fitness hassle everywhere in the global Over 2.1 million people have been affected. We analyze serum concentration of CD4 marker and CD8 marker depend in COVID-19 sufferers, and to make clear a relationship between these variables and disorder Progression and severity For those purpose, (158) sufferers with COVID-19 (showed with the aid of using polymerase chain reaction) and (22) seemingly wholesome human beings have been protected withinside the present day examine and taken into consideration as a manipulate group. All examine population (sufferers and manipulate) h

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