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jeasiq-2284
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Sat Apr 15 2023
Journal Name
مجلة جامعة الانبار للعلوم الاقتصادية والادارية
تحليل وقياس العلاقة بين الدين العام وسرعة دوران النقود في الاقتصاد العراقي للمدة من 1990-2019 حسب منهجية ARDL
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ان دراسة الدين العام في اقتصاد ريعي شديد الارتباط بسوق خارجية شديدة التقلب يعد من الدراسات الحساسة كونها تضع امام الباحثين القيود المالية التي سيتكبل بها اقتصاد ضعيف قليل التنوع يعتمد على سوق الطاقة مما يفقد حالة الاستدامة المالية وتفقد الدولة القدرة على الوفاء بالتزاماتها المالية ، ان الحدود الامنة للدين العام يجب ان تكون بنسبة لا تتجاوز 60% من الناتج المحلي الاجمالي حسب اتفاقية ماسترخت الخاصة بمجلس الاتحا

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Publication Date
Tue Dec 31 2013
Journal Name
مجلة كليه التربيه الاساسيه
صعوبات تدريس مادة الكيمياء الكمية في قسم الكيمياء - كلية التربية - للعلوم الصرفة من وجهة نظر تدريسي المادة و الطلبة
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تعد أساليب وطرائق تدريس المواد الدراسية العلمية من المجالات المهمة التي تساعد في تحويل المجرد إلى ثوابت في الذهن وترفع مستوى خبرات كل من المعلم والمتعلم على حد سواء إضافة إلى إنها جزء لا يتجزأ من العملية التربوية ومن الركائز المهمة التي تقوم عليها المناهج الدراسية لأنها تساعد الطلبة على اكتساب مهارات ومعلومات وتكوين اتجاهات وميول تخدم أهداف تدريس المادة وبما أن مادة الكيمياء الكمية هي إحدى المواد الدراسية

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Interleukin-1 Receptor Antagonist (IL-1RN) Gene Variable Number Tandem Repeats (VNTR) Polymorphism Association in men Infertility in Erbil City /Kurdistan Iraq
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The interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

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Publication Date
Thu Sep 01 2022
Journal Name
Https://www.researchgate.net/journal/university-of-baghdad-engineering-journal-1726-4073
Hazard analysis in drinking water plant
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Source, sedimentation, coagulation, flocculation, filter, and tank are parts of a water treatment plant. As a result, some issues threaten the process and affect the drinking water quality, which is required to provide clean drinking water according to special standards and international and local specifications, determined by laboratory results from physical, chemical, and biological tests. In order to keep the water safe for drinking, it is necessary to analyze the risks and assess the pollution that occurs in every part of the plant. The method is carried out in a common way, which is monitoring through laboratory tests, and it is among the standards of the global and local health regulators

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Publication Date
Sun Jun 30 2024
Journal Name
حوليات أداب عين شمس
المنظور الزمني وعلاقته بجودة الحياة الاكاديمية لدى طلبة جامعة بغداد
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Abstract The aim of the current research is to identify the time perspective and the quality of academic life of Baghdad University students. The research also aims to identify the relationship between the time perspective and the academic quality of Baghdad University students and the extent to which the time perspective dimension of academic quality contributes to the identification of the difference between the time perspectives in terms of gender. Finally, the research aims to identify if there is a significant difference in the quality of academic life between males and females. The scales were applied to a number of (434) university male and female student. A one-sample t-test, a two-sample t-test, the analysis of the variation, the P

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Comparison between Reference Infliximab (Remicade) and its Biosimilar (Remsima) in Patients with Ankylosing Spondylitis: A Field-based Pharmacoeconomic Study
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Background: Ankylosing spondylitis is a chronic inflammatory disease that mostly involves the spine and sacroiliac joints. It is associated with a decreased quality of life. Biological medicines such as infliximab and its biosimilar are the mainstay treatments for active ankylosing spondylitis.

Objective: The study objective was to conduct a pharmacoeconomic study comparing the cost-effectiveness of the reference infliximab with its biosimilar in ankylosing spondylitis patients visiting public hospitals.

Subjects and Method: This is a two-center pharmacoeconomic study performed at two large teaching governmental hospitals in Baghdad, Iraq, which s

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العلاقــة بين المقرر الدراســي والتخصـص والتحصـيل العلمي في الكيميــاء والاتجــاه نحــو العـلوم لدى طلبــة كليــة التربيــة ابن الهيثــم / جامعــة بغــداد
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تهدف هذه الدراسة إلى معرفة الفرق في التحصيل الدراسي في الكيمياء والاتجاه نحو العلوم بين طلاب التخصص العلمي وطلاب التخصص الصناعي الصف الأول كلية التربية ابن الهيثم، كذلك تهدف الدراسة إلى معرفة العلاقة بين التحصيل الدراسي في الكيمياء ودرجات اختبار نهاية الفصل في الكيمياء، والمعدل التراكمي بعد أخذ المقرر الدراسي والاتجاه نحو العلوم بالنسبة لطلاب التخصص العلمي وطلاب التخصص الصناعي.

لقد است

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
الأمير كوركوز الاويغوري دراسة في سيرته ودوره السياسي والاداري والاقتصادي والعمراني خلال العصر العباسي 624-641 هـ/ 1226- 1243 م
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حظيت عدد من الشخصيات التاريخية ممن كان لها أثر واضح المعالم في تطور النظام الإداري والسياسي للإمبراطورية المغولية، بأهتمام عدد لا بأس به من الباحثين.

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Educational Programs in Combating Indecent Behaviors Among University Students Using Structural Equation Modeling (Field study: Northern Border University)
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The study aimed to evaluate educational programs efficiency in applying the best educational practices to educate students from the dangers of indecent behaviors, in line with higher education policy and the appropriateness of educational program dimensions to spread awareness among students to not fall into the indecent behaviors clutches. The study adopted the inductive exploratory approach through structural equation modeling and the descriptive analysis of the collected data from randomly selected sample (n=385) from educational academics at Northern Border University in the Saudi Arabia using a specially designed survey tool to meet study purposes to evaluate dimensions of teaching methods, evaluation tools, training courses, course

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Specification and charateristics manager in general hospitals Asurvey Study in Al-Rusafa Health Directorate Hospitals
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Abstract

This current study aims to know the characteristics of the doctors’ impact on success “doctors who work as managers specifically”.

The sample contains from (60) doctors work in the three hospitals in Baghdad, The data collected with questionnaire, the main personnel characteristics the desire to work as hospitals managers. The study contains three chapters. The first is to the theoretical, background. The second is methodology and the third is the data analysis and also explains the results and conclusions and the recommendations. Specification and characteristics manager in general hospitals

A survey Study in Al-Rusafa Health Directorate Hospitals

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