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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
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقنيات المصرفية في تمويل التجارة الخارجية
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Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr

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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
اشكالية المواطنة في الخطاب الاسلامي المعاصر
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اشكالية المواطنة في الخطاب الاسلامي المعاصر

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Publication Date
Mon Jan 01 2018
Journal Name
Rout Eduation &soial Journal
تخطيط المناهج الدراسية في العملية التربوية
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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
دور الأسرة في ظاهرة جنوح الأحداث
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تعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا

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Publication Date
Fri Dec 30 2022
Journal Name
نسق
المستوى الإيقاعي في شعر فليحة حسن
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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
أسس المعيارية في التراث اللغوي العربي
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The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Loving life in Al- jahiliya potry is peace
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Publication Date
Tue Sep 01 2020
Journal Name
مدلة العلوم القانونية
نطاق حماية المستهلك في القطاع المصرفي
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نطاق حماية المستهلك في القطاع المصرفي

Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Religious Authority Poetry Adnan AL-Sayegh,s
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After this stage in the Bible is problematic and the profane in the poetry of the AL-Sayeghs,
and found that the poems path heading towards obey religious authority because of their wills
and powers, and the insurgency in other areas, as it did not employ shady methods and puns
and intriguing, and I find the reason for this is due to the fear poet focused toward the
influence of political Sergeant, more than effusion direction ascendancy religious sergeant,
was a AL-Sayeghs stop at this border; but went to the formulations problematic diversity in
the cognitive system, he tries it all to critique, as submitted by the history of the conflicts
produced generations of oppression and conflict and tension (what my fault I

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Publication Date
Tue Aug 19 2025
Journal Name
مركز الدبمقراطي العربي
ناظم الكوتا دراسة في المببرات السياسية
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لاحظ صناع القرار السياسي عدم مشاركتهم لمجموعة من الطوائف الاجتماعية في صنع القرار السياسي للدولة، مما دفعهم لتقوية هذه الطوائف، وتمت التدقيق في الجانب النسوي وعدم مشاركتهم في اتخاذ القرارات رغم الفئة الكبير منهم في المجتمع، مما أدى لاتخاذ أنظمة تساعد على تمثيل هذه الفئة في الحكم النيابي من خلال نظام الكوتا.

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