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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
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
Multiple and Coherent Noise Removal from X-Profile 2D Seismic Data of Southern Iraq Using Common Depth Point Muting Procedures and Depending on Madagascar Open-Source Package
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This article describes how to predict different types of multiple reflections in pre-track seismic data. The characteristics of multiple reflections can be expressed as a combination of the characteristics of primary reflections. Multiple velocities always come in lower magnitude than the primaries, this is the base for separating them during Normal Move Out correction. The muting procedure is applied in Time-Velocity analysis domain. Semblance plot is used to diagnose multiples availability and judgment for muting dimensions. This processing procedure is used to eliminate internal multiples from real 2D seismic data from southern Iraq in two stages. The first is conventional Normal Move Out correction and velocity auto picking and

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
بررسیِ حرکت¬شناختیِ افعالِ متنِ "ما زِ بالاییم و بالا می رویم" مولانا Kinetic Study of Mewlana Jalaluddin Rumi's "Mazi Balaeem we Bala Mi Roeem" Text's Verbs
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چکیده­ی بحث

       به نظر می­آید که عالم هستی ، بر مسأله­ی « حرکت» استوار دارد ، و روح ، همیشه دنبال دگرگونی و تکامل و برتری می­گردد. حرکت ، همه­ی چیزها در عالم إمکان را  در بر می­گیرد. حرکت در بنیادهای فکر مولانا جای مهمی دارد .اشعار مولانا مقدار زیادی از پویایی و حرکت برخوردارست، و از آنجایی که فعل ، عنصر تکانبخش جمله ، و کانون دلالت است ، ترجیح دادیم - علاوه بر دیگر عنا

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Study of charge density distributions, elastic charge form factors and root-mean square radii for 4He, 12C and 16O nuclei using Woods- Saxon and harmonic-oscillator potentials
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The nuclear charge density distributions, form factors and
corresponding proton, charge, neutron, and matter root mean square
radii for stable 4He, 12C, and 16O nuclei have been calculated using
single-particle radial wave functions of Woods-Saxon potential and
harmonic-oscillator potential for comparison. The calculations for the
ground charge density distributions using the Woods-Saxon potential
show good agreement with experimental data for 4He nucleus while
the results for 12C and 16O nuclei are better in harmonic-oscillator
potential. The calculated elastic charge form factors in Woods-Saxon
potential are better than the results of harmonic-oscillator potential.
Finally, the calculated root mean square

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
From Amine , Synthesis and Characterization of New Some Transition and Non-Transition Elemnts Metal Dinuclear Complexes Derived Schiff Base ligand 1- Chloro – 2- ( 2- chroroethoxy) Ethan
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   This research of the thesis includes the preparation and identification of two new tetra dentate Schiff's base ligand .        (H4L1 ) and then binuclear complexes with a group of transition metal ions in addition to cadmium with the general formula. [M2(L1)Cl2(H2O)2] M+2=[Mn,Co,Ni,Cu and Cd]    The prepared complexes and ligands were identified by in pared(FT-IR) spectroscopy ,Ultra violet-visible(UV-visible) spectroscopy and H-NMR spectroscopy of the prepared ligand, also microanalysis (C.H.N) of some of the prepared compounds has been carried out and the melting points, the molar conductivity and magnetic susceptibility  

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Composition, Characterization and Antibacterial activity of Mn (II), Co (II), Ni (II), Cu (II) Zn (II) and Cd (II) mixed ligand complexes Schiff base derived from Trimethoprim
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. New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic m

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Publication Date
Fri Apr 27 2012
Journal Name
Al-qadisiyah Journal For Science
Synthesis and Characterization of azo Compound 5-(2-Benzoic acid azo)-8-hydroxy quinoline as Bidentate Ligand and It’s Complexeswith Co (II), Ni (II) and Cu (II) .
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Coupling reaction of 2-amino benzoic acid with the 8-hydroxy quinoline gave the azo ligand (H2L): 5-(2-benzoic acid azo )-8-hydroxy quinoline.Treatment of this ligand with some metal ions (CoII, NiII and CuII ) in ethanolic medium with a (1:2) (M:L) ratio yielded a series of neutral complexes with general Formula[M(HL)2],where: M=Co(II), Ni(II) and Cu(II), HL=anion azo ligand (-1).The prepared complexes were characterized using flame atomic absorption,FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements.

Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization, and Biological Properties of Cr(III), Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) Complexes Derived from 1,3-Oxazol-5-(4H)-One
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New 1,3-oxazol-5(4H)-one(3) was synthesized by cyclization of[(4-Methyl phenyl-carbonyl)amino]acetic acid (2). The starting materials were readily obtained by acylation of 2-amino acetic acid (Glycine) with 4-methyl phenyl chloride .Imidazole(4) was synthesized by reaction of compound (3) with hydrazine hydrate (99%). Compound (4) was isolated and characterized by 1HNMR , FTIR , uv-vis spectroscopy and elemental analysis (C.H.N). Compound (4) has been used as a ligand (L) to prepare a number of metal complexes with Cr(III), Mn(II), Co(II), Ni(II) , Cu(II) and Zn(II).
The prepared complexes were isolated and characterized by FTIR and Uv-vis spectroscopy elemental analysis (C.H.N), flame atomic absorption technique, as well as magnetic

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Synthesis and Antimicrobial Studies of New [Tetrakis (1, 2, 4-Triazole / 1, 3, 4-Oxadiazole / 1, 3, 4-Thiadiazole] [Bis-(Benzene-1, 3, 5-Triyl)] Dioxymethylene Compounds
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     Synthesis of new heterocyclic compounds containing four five-membered rings together was the main goal of this work. The new derivatives of [tetrakis (1,2,4-triazole /1,3,4-thiadiazole /1,3,4-oxadiazole][bis-(benzene-1,3,5-triyl)] dioxymethylene A7-A18 were synthesized by the reaction of [bis-(dimethyl 5-yl-isophthalate)] dioxymethylene compound A1 which was previously prepared from the reaction of 1,2-dibromomethan and dimethyl 5-hydroxyisophthalate, then treated with hydrazine hydrate to yield the corresponding acid hydrazide A2. In the next step, compound A2 was refluxed with 4-substituted isothiocyanate to give substituted thiosemicarbazides A3-A6. The treatment of the latter compounds in basic medium of 2M o

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
External audit data on liabilitySocial organizations for profit
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Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
التلوث البيئي ومخاوف المرآة من الانجاب
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         أن نظرة المرأة اليوم نحو الحمل والانجاب قد تغيرت نتيجة بعض العوامل وكان التلوث البيئي من أكثر العوامل تأثيرآ ، لانه يمثل أكثر الاخطار التي تبيد الجنس البشري وتقطع جذوره وتهدم سلالته الاصليه من خلال عملية التغاير في الجينات الوراثية وانتقالها عبر الاجيال . وأن أثاره لم تقتصر على الجانب الصحي للأم بل تعداه الى الجانب النفسي فاتجاهات الامهات اليوم نحو الحمل والانجاب ليس كما هو ف

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