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Audit strategies and their role in the quality of the business audit
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Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in the selection of audit strategy or not implemented properly, may lead to difficulty in discovering material misrepresentations in financial statements

Analytical research on a sample of the auditors and the external audit offices in Baghdad

The objectives of planning the audit process in determining the overall strategy of the audit, and the order can be completed successfully and in a timely manner, should the auditor during the planning stage of the audit process _ generally _ determine the nature, timing and extent of the adequacy of tests of the audit, as well as the number and skill of personnel required to perform these tests, and of course will vary this layout depending on the degree of complexity of the task to be performed as well as the experience of the auditor and his knowledge of the affairs of the client and the circumstances, and during this period should be to collect checker necessary information on the nature of the client's activities and policies of the accounting and internal control systems in place, and it has the structure or internal reporting system, should be identified potential problems and diagnosis, including elements of the financial statements which are likely to be adjusted and settled.

The research aims to introduce the concept of strategies, auditing and knowledge of their types and conditions of application of each of them and at fastening on businessess risks strategy therefore know how to apply and motivated adopted and methods, and the most prominent factoring, by observers Financial Inspection Office and the offices of the external audit, as well as the statement of the concept of the quality of the audit, and the characteristics and dimensions, and the factors affecting it, and the impact of the use of  businesses risks strategy for checking the quality of the audit.

 

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
An open cloud-based platform for the creation and delivery of smart applications and services
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Abstract<p>With the increasing integration of computers and smartphones into our daily lives, in addition to the numerous benefits it offers over traditional paper-based methods of conducting affairs, it has become necessary to incorporate one of the most essential facilities into this integration; namely: colleges. The traditional approach for conducting affairs in colleges is mostly paper-based, which only increases time and workload and is relatively decentralized. This project provides educational and management services for the university environment, targeting the staff, the student body, and the lecturers, on two of the most used platforms: smartphones and reliable web applications by clo</p> ... Show More
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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Fabricated and investigated the structure and super conductivity properties of Bi2Sr2Can-1CunO2n+4+δ compound
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Publication Date
Fri Jan 16 2009
Journal Name
National Journal Of Chemistry
Synthesis and study of the mixed ligand (phenylalanine and alanine acid) with some transition Ions
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This paper presents the synthesis and study of some new mixed-liagnd complexes containing tow amino acids[Alanine(Ala) and phenylalanine (phe)] with some metals . The results products were found to be solid crystalline complexes which have been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity and solubilty The proposed structure of the complexes using program , chem office 3D(2000) . The general formula have been given for the prepared complexes : [M(A-H)(phe-H)] M(II): Hg , Mn ,Co , Ni , Cu ) , Zn , Cd(II) . Ala = Alanine acid = C3H7NO2 Phe = phenylalanine = C9H11NO2

Publication Date
Mon Jan 01 2007
Journal Name
Al Mustansiriya Journal Of Pharmaceutical Sciences
Synthesis and study of the mixed ligand (phenylalanine and anthranilic acid) with some transition Ions
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This paper presents the synthesis and study of some new mixed-ligand complexes containing anthranilic acid and amino acid phenylalanine (phe) with some metals . The resulting products were found to be solid crystalline complexes which have been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity . The proposed structure of the complexes using program , chem office 3D(2000) . The general formula have been given for the prepared complexes : [M(A-H)(phe-H)] M(II): Hg(II) , Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) . A = Anthranilic acid = C7H7NO2 Phe = phenylalanine = C9H11NO2

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Publication Date
Thu Oct 01 2009
Journal Name
National Journal Of Chemistry
Synthesis and study of the mixed ligand (phenylalanine and alanine acid)with some transition Ions
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Thispaperpresentsthesynthesisandstudyofsomenewmixed-liagnd complexescontainingtowaminoacids[Alanine(Ala)andphenylalanine(phe)]withsome metals .Theresultsproductswerefoundtobesolidcrystallinecomplexeswhichhave been characterized by using (FT-IR,UV-Vis) spectra , melting point, elemental analysis (C.H.N) , molar conductivity and solubiltyThe proposed structure of the complexes using program , chem office 3D(2000) .The general formula have been given for the prepared complexes :[M(A-H)(phe-H)]M(II): Hg , Mn ,Co , Ni , Cu ) , Zn , Cd(II) .Ala = Alanine acid = C3H7NO2Phe = phenylalanine = C9H11NO2

Publication Date
Sat Sep 20 1930
Journal Name
College Of Islamic Sciences
The causes of defeat and weakness and humiliation as described by Al - Imran: Objective study
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Praise be to Allah. Praise be to Him. We seek refuge in Him. We seek forgiveness from him. We seek forgiveness from him.
And the disadvantages of our actions, of his hands
e
It is important, if not all, to pay tribute to God
Muhammad Abdo and Rasoulou, there is no way to deprive the nation of the weakness of God alone and not to share it
 Which suffer from the Quran, and the loss of its borders, bad
The work did not work and did not improve
Do what they offer and delay the others, except by reference to this Koran and the extraction of treasures and secrets
 And news.
The Great Quran Study

Lu Imito ordered each poisoned, and achieved several targets of
YEMYA: Knowing the secrets of the Grea

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Simulation and Modeling of Detailed Load flow Analysis for the 400kVA and 132kVA Iraqi Grid
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A load flow program is developed using MATLAB and based on the Newton–Raphson method,which shows very fast and efficient rate of convergence as well as computationally the proposed method is very efficient and it requires less computer memory through the use of sparsing method and other methods in programming to accelerate the run speed to be near the real time.
The designed program computes the voltage magnitudes and phase angles at each bus of the network under steady–state operating conditions. It also computes the power flow and power losses for all equipment, including transformers and transmission lines taking into consideration the effects of off–nominal, tap and phase shift transformers, generators, shunt capacitors, sh

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Management In Engineering
Identifying Pertinent Indicators for Assessing and Fostering Diversity, Equity, and Inclusion of the Construction Workforce
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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The search for Sanctity and Divine Love « The Narrow Door » Andre Gide: À la recherche de la sainteté et de l’amour céleste dans « La porte étroite » d’André Gide.
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The theme of love has been and still is the interest of authors and writers for it is closely related to people’s lives. That great passion has helped them express genuine thoughts pertinent to that theme that has given rise to many debates, some are vague and others controversial. In his (strait is the gate), (La Porte étroite), André Gide has sought to shed light on his characters perspective of love and its relationship with sacredness and divine happiness. Indeed these characters have found often themselves restrained, chained and exhausted, by tough religious commands that have imposed on them spiritual commitments and duties too hard to break.

André Gide has revealed a protestant deviation from the perfection theme tha

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Publication Date
Thu Apr 23 2020
Journal Name
Al-qadisiyah Journal Of Pure Science
The ESTIMATING MARRIAGE AND DIVORCES AND COMPARING THEM USING NUMERICAL METHOD. . .
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In this paper, we describe the cases of marriage and divorce in the city of Baghdad on both sides of Rusafa and Karkh, we collected the data in this research from the Supreme Judicial Council and used the cubic spline interpolation method to estimate the function that passing through given points as well as the extrapolation method which was applied for estimating the cases of marriage and divorce for the next year and comparison between Rusafa and Karkh by using the MATLAB program.