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jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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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.

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Public confidence in the content of satellite channels during crises
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Most studies combine that it is important to determine the extent of the public's trust TV for two reasons. First of knowing the impact of satellite TV audience ranges and the second determining public outlets for Information Find regard to the extent of the public's confidence in knowing the contents of the satellite during the occupation of Mosul crisis by organizing the Islamic state in Iraq and the Levant And the researcher developed a questionnaire to find out the public's confidence statement satellite contents provided by the questions related to exposandscale.

 

     The researcher audience chose the city of Baghdad to the suitabil

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Publication Date
Thu Feb 20 2025
Journal Name
Arab World English Journal For Translation And Literary Studies
The Impact of Culture in Translating English Idioms into Arabic
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This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
The Bahraini Daily Press Coverage of Women Issues): (Analytical Study
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This research is an attempt to assess the extent of coverage given by the Bahrain daily press to Women and related issues. It attempts to determine how important the issues of the Women issues were covered in the Daily Press and whether the press has given enough attention to the Women issues.
The research was conducted by analyzing the coverage “AkhbarAlKhaleej” Daily newspaper gave the Women issues during the period of this study.
Thus, this study aims at assessing the degree to which the Bahraini daily newspapers have dealt with the Women issues. The researcher analyzed the contents of the Bahraini press, “AKHBAR ALKHALEEJ” daily newspaper during 2014, as Bahraini press coverage seems to be stable, and more balanced and

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Border disputes between the countries of Latin America (1825 – 1884)
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The common history of Latin America countries may contribute significantly to determine the initial beginnings of these States since the current borders are a reflection and drawing of the borders of Antarctica according to the divisions determined by the behavior of the Portuguese and Spanish colonialism as well as what the Pope originally called for in order to divide property between Spain and Portugal. A later change took place especially after the independence in the first quarter of the 19th century for the majority of those States which is something that imposed special consideration in the analysis and description of each of these States. There are constants and variables in this case where all the States share constants, while t

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Geomechanical study to predict the onset of sand production formation
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One of the costliest problems facing the production of hydrocarbons in unconsolidated sandstone reservoirs is the production of sand once hydrocarbon production starts. The sanding start prediction model is very important to decide on sand control in the future, including whether or when sand control should be used. This research developed an easy-to-use Computer program to determine the beginning of sanding sites in the driven area. The model is based on estimating the critical pressure drop that occurs when sand is onset to produced. The outcomes have been drawn as a function of the free sand production with the critical flow rates for reservoir pressure decline. The results show that the pressure drawdown required to

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Publication Date
Wed Mar 01 2017
Journal Name
Neural Computing And Applications
The potential of nonparametric model in foundation bearing capacity prediction
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Publication Date
Sat Jan 11 2020
Journal Name
Dirasat, Human And Social Sciences
The translation of sexual puns in Shakespeare’s Hamlet into Arabic
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Scopus
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Photoluminescence Spectra From The Direct Energy Gap of a-SiQDs
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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Sustainable Studies
The Concept of Everlasting Childhood in John Barrie's Peter Pan
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The story of Peter Pan is considered one of the immortal tales that has been read and watched over many generations, and many of the events of the story have been changed over time to suit the time in which it will be read, and this is what will be discussed in this paper in addition to identifying the writer‟s life and the extent influence on Peter Pan. Time in the story of Peter Pan is particularly important because the story changes its events during that time in proportion to the era in which it is in, as there have been many changes in all events and characters to suit the reader. Through this paper, the researcher will come up with the life of the author and how his life affected Peter Pan‟s story, then a small summary of the stor

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Numerical Simulation of Ice Melting Using the Finite Volume Method
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The Aim of this paper is to investigate numerically the simulation of ice melting in one and two dimension using the cell-centered finite volume method. The mathematical model is based on the heat conduction equation associated with a fixed grid, latent heat source approach. The fully implicit time scheme is selected to represent the time discretization. The ice conductivity is chosen
to be the value of the approximated conductivity at the interface between adjacent ice and water control volumes. The predicted temperature distribution, percentage melt fraction, interface location and its velocity is compared with those obtained from the exact analytical solution. A good agreement is obtained when comparing the numerical results of one

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