Preferred Language
Articles
/
jeasiq-670
Audit strategies and their role in the quality of the business audit
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Hybrid Framework To Exclude Similar and Faulty Test Cases In Regression Testing
...Show More Authors

 

Regression testing is a crucial phase in the software development lifecycle that makes sure that new changes/updates in the software system don’t introduce defects or don’t affect adversely the existing functionalities. However, as the software systems grow in complexity, the number of test cases in regression suite can become large which results into more testing time and resource consumption. In addition, the presence of redundant and faulty test cases may affect the efficiency of the regression testing process. Therefore, this paper presents a new Hybrid Framework to Exclude Similar & Faulty Test Cases in Regression Testing (ETCPM) that utilizes automated code analysis techniques and historical test execution data to

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
ביטויים של אהבה ושנאה בטקסטים של חמשה חומשי התורה Expressions of Love and Hatred in Pentateuch
...Show More Authors

תקציר

     ביטויי אהבה ושנאה קבלה בההגדרות שונות, לפעמים ביניהם לבין עצמם והסכימו בזמנים אחרים מהבחינה הדתית נתפסה לאהוב ביטויים ושנאה במונחים של טוב ורע, או במונחים של חלאל וחראם למעשה, הרגשות של אהבה ושנאה הם רגשות אנושיים המקושרים לאמונות של חברות אנושיות הבנויות על העמדה של דתות מכל נושא או מקרה  , דבר אשר אהוב על ידי הקדושים והכמורה יהיה חלאל, וכל מה שהם שונאים יהיה חראם במילים אח

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 08 2023
Journal Name
الدراسات اللغوية والترجمية/translation Studies In Bait Al-hikma
Translating adjectives into Arabic in Chekhov’s story -ward No.6
...Show More Authors

Chekhov is well known and perceived in Arab countries. His stories and plays are very popular. They translated it into Arabic by different translators from different languages of the world Many of his stories require new translation solutions to achieve partial, if not complete, equivalence. Chekhov's works are a very difficult subject to analyze and interpret, which is explained by the fact that Chekhov's collections are constantly republished in foreign languages. It is impossible to preserve in translation all the elements of the original text containing historical and national details but, of course, the reader should have the impression that they represent the historical and national situation. When translating, it makes sense to prese

... Show More
Preview PDF
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Effect of Humic acid, Cytokinin and Arginine on Growth and Yield Traits of Bean Plant Phaseolus vulgaris L. under salt stress
...Show More Authors

To achieve optimal plant growth and production under salt stress, some products were added in adequate quantities to give a good yield, especially bean plants which are sensitive to salinity. For this purpose, this experiment was carried out during the spring growing season in 2022 in Baghdad, to study the effects of humic acid, cytokinin, arginine and their interaction with 9 parameters that reflect the overall traits of vegetative growth and yield of common bean plants Phaseolus vulgaris L. var. Astraid (from MONARCH seeds, China). The factorial design with 3 replicates was used, each with 7 plants treated via foliar spraying or by addition to the soil. The first factor included three groups; H0, H1 and H2 (0, 6, 12 Kg.h-1 H

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
The effect of special force training on the development of biomechanical variables for running raising awareness during the performance on the jumping table
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Cloud Data Security through BB84 Protocol and Genetic Algorithm
...Show More Authors

In the current digitalized world, cloud computing becomes a feasible solution for the virtualization of cloud computing resources.  Though cloud computing has many advantages to outsourcing an organization’s information, but the strong security is the main aspect of cloud computing. Identity authentication theft becomes a vital part of the protection of cloud computing data. In this process, the intruders violate the security protocols and perform attacks on the organizations or user’s data. The situation of cloud data disclosure leads to the cloud user feeling insecure while using the cloud platform. The different traditional cryptographic techniques are not able to stop such kinds of attacks. BB84 protocol is the first quantum cry

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (4)
Scopus Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
KHalaf Alhmar and what we get from his poem
...Show More Authors

KHalaf Alhmar and what we get from his poem

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
T-Essentially Coretractable and Weakly T-Essentially Coretractable Modules
...Show More Authors

        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf tes  (Im f + tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study Using the Passive Solar Chimney for Evaporative Cooling With PCM and CFM as a Thermal Energy Storage
...Show More Authors

 

      In this work, a test room was built in Baghdad city, with (2*1.5*1.5) m3  in dimensions, while the solar chimneys (SC) were designed with aspect ratio (ar) bigger than 12. Test room was supplied by many solar collectors; vertical single side of air pass with ar equals 25, and tilted 45o double side of air passes with ar equals 50 for each pass, both collectors consist of flat thermal energy storage box collector (TESB) that covered by transparent clear acrylic sheet, third type of collector is array of evacuated tubular collectors with thermosyphon in 45o instelled  in the bottom of TESB of vertical SC. The TESB was

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Romantic Nightingale between Coleridge’s Divergence and Keats’ Adherence: A comparative Study between Coleridge’s ‘The Nightingale’ and Keats’ ‘Ode to a Nightingale’
...Show More Authors

‘Ode to a Nightingale’(1819) is a typical poem of a Romantic poet like John Keats, but
‘The Nightingale’(1798) is an uncharacteristic poem of a Romantic poet like Coleridge.
The paper proposes a comparison between Coleridge’s ‘The Nightingale’ and Keats’
‘Ode to a Nightingale’.Coleridge’s poem diverges from the Romantic norm; it carries some
characteristics new to Romantic poetry like the realistic and objective portrayals of nature and
the nightingale, while Keats’ poem adhere to the characteristics of Romantic poetry; it
portrays nature and the nightingale subjectively and unrealistically. Coleridge’s poem is very
much influenced by the scientific approaches to environment, and natural his

... Show More
View Publication Preview PDF