Preferred Language
Articles
/
jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
...Show More Authors

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and after testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors Accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead To maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.

Type of research: research paper.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu May 05 2022
Journal Name
5g Impact On Biomedical Engineering
Wireless Techniques and Applications of the Internet of Medical Things
...Show More Authors

View Publication
Crossref
Publication Date
Thu Dec 23 2010
Journal Name
Arabian Journal Of Geosciences
Climatic prediction of the terrestrial and coastal areas of Iraq
...Show More Authors

View Publication
Crossref (2)
Crossref
Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Violators of the law of God   (Between platforms and intimates)
...Show More Authors

Al-Manas and Al-Muhais are two words in a close sense of the strange words of the Holy Quran. The word Al-Manas was mentioned once in the Holy Qur'an in Surat (PBUH). ) / 36 .. What we will see in the folds of the search, God willing.

View Publication Preview PDF
Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of the Physical and Morphological Properties of Ceramic Insulator
...Show More Authors

In this investigation insulator ceramic body was prepared by using iraqi local materials, these are kaolin, silica sand glass, feldspar with weight percentage (45%,25%, 30%)respectively.  After the end of treating drying and milling of raw material mixing with different concentrations of sodium silicate(1%,0.7%,0.5%,0.2%,0.1%) while zinc oxide was added at fixed weight percentage.  A disc samples was prepared after compaction and then fired by sintering temperatures (1250, 1350)oC respectively.A surface morphology was studied by using optical microscope and measurements of apparent density and porosity was under taken to the sintered samples by using Archimedes method.The study showed that the microscopic images for samples sur

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The issue of creation of AL-Muatazala and AL-Shaira
...Show More Authors

words of God the Quranic text , is genera words have many faces and connotations a ccording to references, cutures and Ages.That the Quranic text is fixed , But the connotations are moveable the scientists agreed about the miracle of the Qurantic text , But they differd of the Position of miracLe including the muatazala and Al- Ashaira who have adopted the idea of sytem and miracle of linguistic . Most of them were lingustics, grammerians and writers as: AL- Jahith, AL- Faraa Abivbeida , Ibn kutaba , AL -Rumani , AL -katabi , AL- Bakilaai , AL- Gargani and Others.
They also differed in what the words of Allaah mean . Is the Quranic text creature or updated ,it is the issue that exhausted the effort.of muslim scientists though its imbo

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Clinical and pathological staging of primary carcinoma of the larynx
...Show More Authors

Background: Staging of primary carcinoma of the larynx play an important role in surgical management of the disease .This staging depends on the clinical finding and radiological examination , supported by pathological assessment of the excised tumor
Objectives: To evaluate the accuracy of clinical and radiological staging Patients’ and methods: Forty-two patients with laryngeal carcinoma were admitted to the ENT Department during the period from June 2009 through October 2010. Each patient was staged by clinical examination and computed tomography. Evaluation of the results compared to the final diagnosis of staging , based on the pathological staging of specimens of patients who underwent total l

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
A THEORETICAL VISION OF THE METHODOLOGY OF MATCHING AND CONGRUENCE
...Show More Authors

Perhaps the issue of media and the press, especially one of the most common topics that people deliberate and deal with permanently and continuously. An issue of such significance has pushed researchers to put the following question, “Is it possible to live without media?”, “Can people ignore the newspaper, radio, TV, or the other communication means?”

The answer is very simple. It is difficult for civilized society to overtake information, or dispense with circulation, at the individual or collective level. Yet, the question of how to make the media and how it determines its content still requires extensive media experience; and knowledge of the social structure and its relations; and ac

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Assessing of the Morphology and Sediment Transport of Diyala River
...Show More Authors

 

Diyala River is one of the important rivers that provide water for the Governorate of Diyala. In this research, the morphology and sediment transport of this river were studied using HEC-Ras software. The selected length of the river in the present study is 193 km and extended from Diyala Weir to the confluence of Tigris River and Diyala River. The fieldwork period extended from June 2020 till August 2020, where suspended-load and bed-load samples were collected and surveyed some cross-sections. The one-dimensional sediment transport model has been calibrated for five years, from 2014 to 2019. The results were compared with the measured cross-sections in 2019,  and the suitable value of (maximum depth

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Planning of the Arab-Islamic city of privacy and modernity
...Show More Authors

Each Arab Islamic city is distinguished by its distinctive characteristics dictated by the nature of its location and its characteristics, as we see it mountainous in the mountains, deserts in the deserts, and coastal in the coasts, and this is reflected in the models of its buildings and designs and even in its structure. However, this uniqueness did not stand in the way of the emergence of characteristics and common characteristics of these cities over time, the factors derived from the core of the life of the community habits and traditions and beliefs and living requirements and environmental conditions that all piled in the process of building and construction of the Arab Islamic city to draw The features and lines of life of the co

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
A Study of the Problems of Learning and Translating Idioms
...Show More Authors

Idioms are a very important part of the English language: you are told that if you want to go far (succeed) you should pull your socks up (make a serious effort to improve your behaviour, the quality of your work, etc.) and use your grey matter (brain).1 Learning and translating idioms have always been very difficult for foreign language learners. The present paper explores some of the reasons why English idiomatic expressions are difficult to learn and translate. It is not the aim of this paper to attempt a comprehensive survey of the vast amount of material that has appeared on idioms in Adams and Kuder (1984), Alexander (1984), Dixon (1983), Kirkpatrick (2001), Langlotz (2006), McCarthy and O'Dell (2002), and Wray (2002), among others

... Show More
View Publication Preview PDF