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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
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Türkçe'de –Yor Ekinin Kullanışları
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Önsöz

 

Bu tez Türkçe'de -yor ekinin kullanışları başlığını taşımaktadır.

            Bilindiği gibi, bu ek Türkçe'de bir çok sayıda görev ve işlev yüklenebilmektedir. Bu ek Türkiye Türkçesinde en sık kullanılan şimdiki zaman ekidir. Bu ek hem şekil hem zaman ifade eder. Ayrıca da bu ekin çeşitli kullanışları verdır.

            Bu ekle ilgili kaymalar çok açık olup örnekleri de son derece fazladır

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
تقنيات الغوص العلمية في التراث العربي
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عرف الإنسان اللؤلؤ منذ عصورما قبل التاريخ ، حيث كان يجمعه من الأصداف التي كانت تلقي بها الأمواج على الساحل . و لم تُمارس مهنة الغوص إلا في مرحلة لاحقة لم يحدد تاريخها .

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Actor's skills in pantomime theater performances
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The art of pantomime mime is one of the arts that has taken a wide space in theater performances, and because it is one of the spectacle shows that relies on an acting performance that is unique from the traditional acting performance, because of the peculiarity of pantomime art in that it is a silent performance that assumes the clarity of meaning, and for the purpose of clarifying the actor’s work in such kind of performances, the art of pantomime must be We have to know the skills that the actor can possess in order to produce a silent show that has the elements of a successful presentation, so there was a need to study the skills of the actor in this type of acting performance. The researchers divided this study into an introductio

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Requirements for achieving financial balance in Iraq
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The deficit of the federal budget and the structural imbalances suffered by the Iraqi economy has affected the direction of research towards suggesting steps and mechanisms can be relied upon in the near term to form a broader base of non-oil revenues aimed at achieving a balanced budget, and to proceed to reform the financial situation, In reducing their financial dictates, whether capital or operational, which lead to significant financial and economic consequences. This also requires that the Iraqi political elite have the real will, strategic vision and full awareness that the implementation of these reforms has potential social and economic effects, with long-term measures to be taken. The aim is not only to reform the finan

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
الشياطين الشريرة السبعة في بلاد الرافدين
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جاءت لفظة شيطان في اللغة العربية من الفعل شطن: ويعني الحبل، وقيل الحبل الطويل الشديد الفتل يُستقى به وتُشد به الخيل، والجمع أشطان، وقيل الشيطان فعلان من شاطَ يَشيط إذا هلك وإحترق، قال: الازهري الاول اكثر، قال: والدليل على انه من شَطَنَ قول امية بن ابي الصلت يذكر سليمان النبي (عليه السلام): ايما شاطِنٍ عصاه عَكاه(1)، في حين تطلق لفظة شيطان على الكائن الخارق للطبيعة او الروح، واصلها الاغر

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Publication Date
Thu Dec 20 2007
Journal Name
Journal Of Planner And Development
Residential Services Criteria's in Iraq
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Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,

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Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
خصائص الشكل في منحوتات مرتضى حداد
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يهتم البحث بدراسة الشكل في منحوتات الفنان مرتضى حداد ، والبحث عن خصائصه الفنية، وعلى وفق ذلك تمت صياغة عنوان البحث بالصيغة آلاتية: خصائص الشكل في منحوتات الفنان مرتضى حداد. شيد البحث على أربعِ مباحث؛ وتتقدمها مقدمة ثُبتت فيها مشكلة البحث التي قام على أساسها هذا البحث ، وكذلك أهمية البحث وبيان مدى الحاجة إليه ، وكذلك تحديد هدف البحث وهو الكشف عن خصائص الشكل في منحوتات الفنان مرتضى حداد ، فضلاً عن ح
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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
ادبيات تطبيقى در ادب فارسى معاصر
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The comparative literature is a branch of literary criticism which Point to the literary association and relation connecting a mong different world nations and the effect of a nations literature and Culture on another nations literature and culture .So the comparative literature is an image and affront of influence on another nation and countrys literature and culure, for example, the effect of Arabic literature on the Persian , French , English Turkish, Indian and Chinese literature and vice aversa . The current research includes three sections .The first section refers to the meaning and definition of the term “comparative literature '', its origin and beginning s. While the second section focuses on the beginning of the comparative

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
لبَرمجة العَصبيَّة اللُّغَويّة في القرآن الكريم
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لعلنان نق اأ اّاد أَ ثرالشم تَ ام يلثهاتس يل هامني ا يل ب نال س ييننانن ب د اّاد ين ا يلنال ني نا ي
تنن عل ينني مَ ينط يئني، يلقد قنقج ع طمنق ي ق ن ب ييننن ثع يلأحليث على اّأ يلحنلاي يل و هاع مأني يلقاد
نضعُ ن ش ن نّهن عنلثن نُرأ مُ يلأحلي ش ث دّ ذ ن طمنقيٍ نل ني.
حلُ يلعل م ييننننني يلقد قهقبم ل ي مناي يل ب نال س يلش هامت ققالنم يلش نانئد يلأل ي يلقاد ى قُعناى ق ننام
يل ش نال س يل و نال د لاى يين ان د شّ حناب، اد نىمق

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Publication Date
Sat Jun 18 2022
Journal Name
Al-academy
انعكاسات المرايا وتأثيرها في التصميم الداخلي
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لم يعد اي فضاء سكني يخلو من المرايا التي قد يكون استخدامها وظيفي بحت ولكن وبتطور الحياة اصبحت للمرايا فوائد ومعالجات جماليه ووظيفيه معا ,من هنا جاءت اهمية البحث حيث جاء البحث بثلاثة فصول:الفصل الاول: تم من خلاله تحديد مشكلة البحث والتي تمثلت بالتساؤل(هل هناك تاثير مباشر لانعكاسات المرايا في التصميم الداخلي).كما تم تحديد اهمية البحث والتي تكمن في فتح ابواب معرفيه للدارسين في مجال التصميم الداخلي ل
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