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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
Tue Mar 01 2016
Journal Name
Al-academy
Heating and cooling systems in women's clothing stores: سماء فاضل خليل
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Environmental Control Systems form one of the integral tasks of the designer, resulting from his/her acquaintance with the nature of sites and the way they are deployed to achieve modern space entity which is witnessing significant development in the field of interior design.Good deployment of these systems offer us, as designers, high potential and several varied solutions to configure internal spaces characterised as a fertile field of study and knowledge.The research problem was identified in the marginalisation of the importance of Environmental Control Systems as an important designing factor to achieve integrated design. The research problem was demonstrated in Chapter One, along with defining the objectives and formulating

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Hijab and Burqa in Islamic Fashion System: فرات جمال حسن العتابي
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Most of the propositions and researches that dealt with fashions in the Middle East, specifically this region from the world, from a historical perspective have not been sufficient, and were characterized by many aspects of immature thinking, in addition, they have been varied in quality. This can be attributed to many factors including: the focus in the field of researches and Middle East studies is on languages, arts, history, and political thinking of the region. Other factors are the information asymmetry, the differences in sources and references, in addition to differences in the scientific value of these sources added to the difficulty of gathering them at the same time especially that these sources are scattered in many places wh

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Narrative and dramatic television series in building: صادق كاظم عبد علي
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Represents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Numerical Modeling of Water Movement from Buried Vertical Ceramic Pipes through Coarse Soils
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Problem of water scarcity is becoming common in many parts of the world.  Thus to overcome this problem proper management of water and an efficient irrigation systems are needed.  Irrigation with buried vertical ceramic pipe is known as a very effective in management of irrigation water.  The two- dimensional transient flow of water from a buried vertical ceramic pipe through homogenous porous media is simulated numerically using the software HYDRUS/2D to predict empirical formulas that describe the predicted results accurately.   Different values of pipe lengths and hydraulic conductivity were selected.  In addition, different values of initial volumetric soil water content were assumed in this simulation a

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Aunimania Behavior (Compulsive Buying) and Its Relationship to the Histrionic Personality of Primary School Teachers
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The current research aims to identify the level of compulsive buying behavior and Histrionic Personality among a sample of primary school teachers for the academic year (2021-2022) and in the light of some variables

(sex, marital status). To measure the Histrionic Personality, the researcher applied two scales to a random stratified sample of (200) male and female teachers. The results showed statistically significant differences in the level of compulsive buying behavior according to the gender variable and in favor of female teachers. There are no statistically significant differences in terms of marital status. There are statistically significant differences in the Histrionic Personality based on gender variables in favor of f

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Account the expected values ??for a single particle to a group of atoms and ions
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Technique was used to retail for analyzing atom beryllium ion cathode of an atom lithium to six pairs of functions wave which two ?????? and the rest of the casing moderation and to analyze atom lithium ion Mob atom beryllium to three pairs of functions wave pair of casing and the rest of the casing moderation using function wave Hartree Fock and each casing email wascalculate expected values ??....

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Publication Date
Sat Jan 01 2022
Journal Name
The 2nd Universitas Lampung International Conference On Science, Technology, And Environment (ulicoste) 2021
Investigation of the vibrational spectral and electronic properties for ZnxBe7-xO7 wurtzoid via DFT approximation
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Publication Date
Thu Jun 28 2018
Journal Name
Journal Of The College Of Education For Women
The function and Formation of NORTH ATLANTIC TREATY ORGANZIAITON as (NATO) Post Cold War Period
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The problem of this study lies in that NATO was formed in the first place to protect Europe from Warsaw Pact. The geographical and military strategy have been changed with the change of its mission and expanding its operation scope with the leadership of the USA in the international scens. The latter has made this organization as the military arm to tighten its control over strategic regions.

            The research supposes that NATO state members confront security concerns and political and military issues that push to expand the organization. The importance of this study lies in knowing the new roles of NATO imposed by the United States. Therefore, the continuity and affi

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Publication Date
Tue May 01 2018
Journal Name
Sci.int.(lahore)
The Effect of Wavelet Coefficient Reduction on Image Compression Using DWT and Daubechies Wavelet Transform
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FG Mohammed, HM Al-Dabbas, Science International, 2018 - Cited by 2

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Political pluralism between rejection and acceptance Astrobiological study of the most prominent contemporary Islamic trends
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التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

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