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jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Variation in general formulas in the strength of its foundation and the reasons for the discrepancy
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A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
identifying the reasons of electronic smoking spreading (VAPING) in the society with practical application using Analytical Factors
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We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

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Publication Date
Mon Sep 19 2022
Journal Name
Gynecology And Obstetrics Case Report
A Case Report of Intrauterine Fetal Death with Three Loops of Umbilical Cord around Neck, Keratin Hair Treatment during Pregnancy Could be the Cause
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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Attributes of the figure in the work of Afifa Aleiby
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The experiments and artistic performances in contemporary Iraqi painting varied between objective simulation and experimentation in other invisible worlds through metaphor and employment to express the latent implications between the human relationship with the tangible and the intangible. The research problem contained the answer to the following questions to understand the formal features in Afifa Laibi's drawings: What are the formal features of Afifa Laibi's drawings and what are the intellectual transformations that she embodied in presenting her subjective subjects? Did the Iraqi and global environmental changes and influences contribute to the forms of Afifa Laibi? The importance of the research also lies in the study of one of th

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
The Role Of Atheism In The Demolition Of Societal Security
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The enemies of religion are still following the approach of undermining the Islamic faith in various ways through the diversity of methods of smear campaigns by raising suspicions to obliterate the Islamic identity and threaten security and stability of social life under the Islamic religion in Islamic societies, as we find that they have employed the doctrine of atheistic thought in order to distance people from the path of truth, distort the features of religion, destabilize psychological security and family stability, and thus destroy societal security by questioning the tolerant faith at times, and by raising suspicions at other times.

Hence, this research came to review the legal duty that requires Islamic scholars to protec

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Publication Date
Sun May 12 2019
Journal Name
Journal Of Planner And Development
Modern architecture in the planning of the city of Baghdad
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The city of Baghdad underwent various changes and developments, which significantly influenced its urban character. And other urban fabric. The most prominent changes in the architecture of that period characterized by the emergence and spread of modern architecture, it represents the period between the 1940s and the late seventies of the twentieth century, which had its many reasons and various factors that paved and supported, and even encouraged the spread of modern architecture of the world, The advanced world in the adoption of a global architecture spread in the city of Baghdad by a number of international architects and Iraqis, who came from those countries and saturation ideas

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Publication Date
Mon Nov 21 2022
Journal Name
College Of Islamic Sciences
Sources of audio images in the poetry of the Islamic
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      الحمدُ للهِ رب العالمين ، والصلاة والسلام على نبيه الأمين محمد r وعلى آله الطيبين الطاهرين ، وأصحابه الغر الميامين:

             تعد الصورة السمعية مفهوما بيانيا نجده في البلاغة العربية واضحاً مؤثرا، مؤديا دورا جوهريا في إيصال الفكرة التي يروم الأديب إيصالها إلى المتلقي   ولا تبدو السمعية واضحة إلاّ إذا نظر إليها في حالة أدبيه تهز كيان الشاعر &nbsp

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Publication Date
Sun Dec 30 2012
Journal Name
College Of Islamic Sciences
The importance of logic in the study of Islamic sciences
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Logic is one of the sciences that have receded and regressed in the field of Islamic sciences. This regression is the result of several factors, the most important of which are:

1- The Aristotelian logic, concerned with the seemingly essential shape and the underlying truth in the text, which has been translated into Arabic, is no longer able to keep pace with scientific revelations and epistemological spaces of our time.
2- The existence of logic in the curricula of Islamic studies was not subject to a study linking logic and Islamic sciences. Therefore, we find that the student studies logic as if it were a strange subject that has nothing to do with the subjects of Islamic studies and even Islamic philosophy.
3- Logic is

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Geological Journal
Assessment of Groundwater Quality for Drinking Purposes Using Water Quality Index, and Identifying the Affecting Mechanism in Rashdiya, Central Iraq
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Groundwater is an important resource that can be used for various purposes. Various factors can change the chemistry of the GW, such as the chemical composition of an aquifer as well as the leaching of human waste into groundwater. The study area is a barren land covered by some sabkhas, in addition to some agricultural fields. The study aims to assess groundwater quality for drinking purposes using the Water Quality Index. The groundwater is chemically heterogeneous and has a wide quality range from very poor to excellent. Evaporation appears to be the controlling factor among the other shallow waters, while relatively deep water is related to rock-soil dominance. Rocks, land use and land cover have helped control the groundwater q

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Educational dimensions of children's television programs in the light of the universal rights of child
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The research aims at determining the type of educational dimensions to be broadcasted in children's television programs, clarifying the technical forms used in children's TV programs, analyzing the educational dimensions provided by children's television programs, and studying the educational dimensions of children's television programs. The researcher used a sample of children's programs: all of us heroes, which is a daily program on the mbc3 channel as well as the program of Tel flowers on the Algerian channel. The researcher designed an analysis content form included categories of analysis. Spss program was used to process the collected data. The research reached several results; the concentration of educational dimensions in

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