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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 Apr 02 2023
Journal Name
نابو للدراسات
بنائية النسق الفني في التكوينات الخطية الحرة
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تحتكم العملية البنائية في المنجز الخطي الى م6جموعة من العوامل والمتغيرات المترابطة بتسلسل منطقي، لتنتج رؤية موحدة لإنجاز عمل فني تتوافر فيه الابعاد الوظيفية والجمالية والتعبيرية، ففي بنائية النسق الفني ليس المهم هو العنصر بقدر أهمية نظام العلاقات الذي يجعل هذا العنصر البنائي ينسجم مع باقي العناصر، وبالتالي تبرز قيمته كونه داخل بنية تنطوي على ضبط مكوناتها بدقة، لتفضي الى تقديم منجز للمتلقي منبثق من رؤية فا

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Publication Date
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
اماكن اماكن التعلم واثرها في الحياة الفكرية
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The status of science and scientists in the Arab Islamic state a prominent place was a signal the Koran to this position by encouraging people to seek knowledge as well asgive a prominent place for science and scientists, as confirmed by the Sunnah to this position through the Hadith as well as through height and this is what encourages peopleto take care of these things are important to the progress of the state and society and to

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Title Semiotic in Creative Texts
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Contemporary researchers realized the importance of the title. Many researches and studies concerned in titles and their analyses on the structural, semantic and pragmatic levels have been developed. Title gives a vital assistance to control the text harmony and to understand its vague aspects. It is the axis which re-generates itself, grows, and re-produces itself; as if it were a head for a body.

Title has strong relation to the reader- waiting horizon, multiplies as many levels of understanding are there. The horizon of waiting is limited by the title, basically, to be the first reason for the text entrance, as the first thing attracts the reader is the title.

Approaching title scientifically and objectively is impossi

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
التعريف بمخطوط كنز التجار في معرفة الأحجار
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اهتم العرب بالجواهر والاحجار الكريمة منذ القدم وازداد هذا الاهتمام في حقب الترف والحضارة . ولم يقتصر استخدام الجواهر والاحجار على الطبقات الغنية كالخلفاء والامراء والوزراء بل شمل كل شرائح المجتمع الاخرى لان الاحجار

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Publication Date
Sat Mar 18 2023
Journal Name
المجلة العلمية للتكنولوجيا وعلوم الاعاقة
دور التلفزيون في تربية وتعليم النشىء وتثقيفه
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جاءت هذه الورقة البحثية لتبين اهمية التلفزيون في حياة النشىء من حيث بناء شخصيته واكسابه مايلزم من المهارات التي تعدهم الاعداد الافضل للحياة في حاضرها ومستقبلها ولتظهر دوره كوسيلة تعليمية معينة يمكن الاستفادة منها في العملية التربويةفي البيت والروضة والمدرسة ولتواكب مراحل حياة الاطفال وخصائص النمو العقلي والجسمي والانفعالي في كل مرحلة

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Publication Date
Fri Jan 01 2016
Journal Name
The International And Political Journal
دور التعايش السلمي في تحقيق الوحدة الوطنية
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دور التعايش السلمي في تحقيق الوحدة الوطنية

Publication Date
Sat Jan 01 2000
Journal Name
مجلة العلوم الزراعية العراقية
تاثير السماد البوتاسي في نمو نباتيل الراننكيل
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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
تمثّلات حضور الآخر في القصة العربية الحديثة
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The presence of the other representations in the story of modern Arabic
The other who seek to discuss his presence is the other west, and is nothing new to bring the other whatever, especially the Western literature, especially after the opening of the East West and the occurrence of encounters many Whatever the reasons for them or their causes, and the prevalence of the phenomenon influenced by this Western, and therefore his presence in this literature of any had sex. And certainly our presence (we) also in the literature of the other, and this is very natural, created by the convergence of intellectual, cultural and human, which led to the emergence of the cultural theme of conflict between East and West, and these conflicts take d

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THOUGHT PRESENTATION IN KATHRINE MANSFIELD’S SHORT STORIES
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To cite the short stories of Kathrine Mansfield, all contain characters who are
revealed through their own thoughts. In her stories, the world is always seen through
the eyes of her characters in the form of points of view presented to the readers
through the characters' minds. This way of revealing characters and figuring out the
world, through the presentation of the characters' thoughts, is linked to the 'stream of
consciousness.' Kathrine Mansfield has been compared with Virginia Woolf in
particular in that both writers used the thoughts and the points of view of their
characters as material for their work through the stream of consciousness.
According to Leech and Short (1981), there are five linguistic techn

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
ال ظاهرة اللجوء في ضوء العقيدة الاسلامية
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البحث معني بظاهرة اللجوء من العالم الاسلامي الى العالم الغربي وما يحيط بهذه الظاهرة من تحديات سواء كانت سلبية او ايجابية والبحث يوضح احكام العقيدة الاسلامية للحكم على هذه الظاهرة التي اصبحت من النوازل في هذا العصر 

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