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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
Wed Mar 25 2015
Journal Name
Comptes Rendus Chimie
A novel method for the synthesis of biodiesel from soybean oil and urea
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The increasing demand for energy has encouraged the development of renewable resources and environmentally benign fuel such as biodiesel. In this study, ethyl fatty esters (EFEs), a major component of biodiesel fuel, were synthesized from soybean oil using sodium ethoxide as a catalyst. By-products were glycerol and difatty acyl urea (DFAU), which has biological characteristics, as antibiotics and antifungal medications. Both EFEs and DFAU have been characterized using Fourier transform infrared (FTIR) spectroscopy, and 1H nuclear magnetic resonance (NMR) technique. The optimum conditions were studied as a function of reaction time, reactant molar ratios, catalyst percentage and the effect of organic solvents. The conversion ratio of soybea

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Publication Date
Tue Feb 28 2012
Journal Name
Arabian Journal Of Geosciences
Hydrochemistry and pollution probability of selected sites along the Euphrates River, Western Iraq
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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
The life of Imam Abi Al Qasim, Al-Rafii and his scientific efforts
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In the Name of God, the Most Gracious, the Most Merciful

    Praise be to God, who has revealed the book, in which there are clear verses, insight and remembrance for the first people, and he promised those who learned it and did it with great rewards, and prayers and peace be upon those who pronounced the right and separated the speech, and on his family and companions the best of family and companions, and who followed them and guided them to the day of Moab .... ..
     And yet: If we ponder a brief period and look at our course at a glance, we will find that those who lead us are the prophets, and those who guide us are the guardians, and those who protect us are the martyrs, an

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Publication Date
Mon Jul 31 2023
Journal Name
Iraqi Geological Journal
Estimation of the Fracturing Parameters and Reservoir Permeability Using Diagnostic Fracturing Injection Test
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The term "tight reservoir" is commonly used to refer to reservoirs with low permeability. Tight oil reservoirs have caused worry owing to its considerable influence upon oil output throughout the petroleum sector. As a result of its low permeability, producing from tight reservoirs presents numerous challenges. Because of their low permeability, producing from tight reservoirs is faced with a variety of difficulties. The research aim is to performing hydraulic fracturing treatment in single vertical well in order to study the possibility of fracking in the Saady reservoir. Iraq's Halfaya oil field's Saady B reservoir is the most important tight reservoir. The diagnostic fracture injection test is determined for HF55using GOHFER soft

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Publication Date
Sat Sep 01 2018
Journal Name
International Journal Of Electrochemical Science
Synthesis and Characterization of AlyCu0.15Zn0.85-yFe2O4 Ferrite Prepared by the Sol-Gel Method
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Publication Date
Wed Aug 16 2023
Journal Name
Journal Of Humanities And Social Sciences Research
Meditative Thinking and its Relationship to the Optional Dynamic Formation of Female Students
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Gymnastics play from sports games that need to use appropriate methods and strategies that address mental abilities and that let the learner create and think about better performance with the supervision and guidance of the teacher. The researcher has chosen meditative thinking, which is a kind of thinking that needs to be taken care of. It is thinking about the situation in front of the individual, analysing it to his elements and drawing up plans that need to be understood with a view to reaching the results required by the situation and evaluating the results in the light of the plans. The analysis of the situation looks to different elements and look for internal relationships between these elements in this case. The problem is that fem

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Publication Date
Wed Jan 06 2021
Journal Name
المجلة العراقية لبحوث السوق وحماية المستهلك
The exposure of Baghdad slum residents to television drug advertisements and its trends
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Publication Date
Mon Jan 01 2018
Journal Name
Iraq J Embryos Infert Res
The effects of progesterone on mice offspring testis development and anogenital distance postnatally
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Background: Analysis of human reports and comparison with results of experimental animals indicate that the effects of progesterone on human not analogous to experimental animals fetus, many studies showed that exposure to progesterone during developing of genital tract of human fetus was not teratogenic. Other studies which performed on laboratory animals found association between progesterone administration during gestation and genital malformation. Objectives: to explore the effect of progesterone in 10.2 mg/kg intraperitoneal injection in mice on testis development and anogenital distance. Materials and Methods: ten pregnant mice divided into five mouse control group that injected10. 2mg/kg sesame oil and treated group that injected pro

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Publication Date
Thu Mar 06 2014
Journal Name
Isolation, Screening, Identification And Improvement The Production Of Cellulase Produced From Iraqi Soil
Isolation, screening, identification and improvement the production of cellulase produced from Iraqi soil
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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Preparation of some New Mannich and Shiff bases derived from 2-Mercaptobenzimidazole
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The present work involved two steps: the first step include Mannich reaction was carried out on 2- mercaptobenzimidazole using formaldehyde and different secondary amine or amide to gives the compounds(2-16). The secnd step include preparation of (Ethylbenzimidazoly-2-mercaptoacetate)(17) from the reaction of 2- mercaptobenzimidazole with ethylchloroacetate than prepared hydrazide derivative[18]from reaction of compound(17) with hydrazinehydrate. Followed Preparation of shiff bases(19-24) and there reaction with mercaptoacetic acid to give a new compounds containing thiazolidinderivetives(25-30).Structure confirmation of all prepared compound were proved using FTIR and element analysis (C.H.N.S) and mesurmentedmelting poi

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