Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Comparison is the most common and effective technique for human thinking: the human mind always judges something new based on its comparison with similar things that are already known. Therefore, literary comparisons are always clear and convincing. In our daily lives, we are constantly forced to compare different things in terms of quantity, quality, or other aspects. It is known that comparisons are used in literature in order for speech to be clear and effective, but when these comparisons are used in everyday speech, it is in order to convey the meaning directly and quickly, because many of these expressions used daily are comparisons. In our research, we discussed this comparison as a means of metaphor and expression in Russia

  Estimation stage is one of most important in process of selecting and identification for fit model, this model gives a best results if the good methods of estimation are depended on, one of those methods is Bayes method for estimation the parameters, it puts an assumption that parameter have a distribution.

 This paper studies the robustness of estimators of empirical Bayes to know the properties of those estimators.

الأخطاء الصوتية الشائعة لدى طلبة معاهد اعداد المعلمين والمعلمات من غير الناطقين باللغة الكردية

The sport took the rapid progress in recent years, as a result of thedevelopment in the principles and theories of sports training, and lambdabenefit sports coaches of the various technical and scientific progress invarious big science. Corrigendum to the skill of jumping is one of thebasic skills and vitality of the basketball player , and on this basis, thebasketball coaches to be bound by the education and training anddevelopment of abilities and physical abilities to their students andathletes to perform this skill, so as to create a team of offensive nature tomake the most effective number of points, often to compensate for theanomalies in the defense, if any.مجلة الریاضة المعاصرة ..... المجلد الثامن ....

الوصف New complexes of Cu (ll), Ni (II)„Co (II), and Zn (ll) with 2-amino-5-p-Flouro Phenyl 1, 3, 4-Thiadiazole have been synthesized. The products were isolated, studied and characterized by physical measurements, ie,(FT-IR)„UV-Vis and the melting points were determined. The new Schiff base (L) has been used to prepare some complexes. The prepared complexes were identified and their structural geometry were suggested

The movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological

Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.

Among the important factors which helped the movement of various loanwords into Persian are:

• Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara