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
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The rule (The inference is not invalidated by its like)
...Show More Authors

In the name of of Allah the Merciful

Research Summary

This rule is one of the common rules between the sciences of the principles of jurisprudence and the jurisprudence rules. It is originally a fundamental rule because it relates to one of the topics of the science of the principles of jurisprudence, which is ijtihad. The ruling on reversing his ijtihad is permissible or not (1), and for this reason Ibn Al-Subki titled it in his book Al-Ishbah wa Al-Nazaer by saying: “What invalidates the judge’s judgment and what does not invalidate it.” ([2]).

The importance of this rule comes from the need for it by the judge, the mufti and the imitator, for the judge needs it to know the matters in which the ruling base

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Solve the fuzzy Assignment problem by using the Labeling method
...Show More Authors

The Assignment model is a mathematical model that aims to express a real problem facing factories and companies which is characterized by the guarantee of its activity in order to make the appropriate decision to get the best allocation of machines or jobs or workers on machines in order to increase efficiency or profits to the highest possible level or reduce costs or time To the extent possible, and in this research has been using the method of labeling to solve the problem of the fuzzy assignment of real data has been approved by the tire factory Diwaniya, where the data included two factors are the factors of efficiency and cost, and was solved manually by a number of iterations until reaching the optimization solution,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Estimating the general exponential distribution parameters using the simulation method
...Show More Authors

The main aim of this paper is to study how the different estimators of the two unknown parameters (shape and scale parameter) of a generalized exponential distribution behave for different sample sizes and for different parameter values. In particular, 

. Maximum Likelihood, Percentile and Ordinary Least Square estimators had been implemented for different sample sizes (small, medium, and large) and assumed several contrasts initial values for the two parameters. Two indicators of performance Mean Square Error and Mean Percentile Error were used and the comparisons were carried out between different methods of estimation  by using monte carlo simulation technique .. It was obse

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
New Commands to Improve the Monitor for the ELWE Microcomputer
...Show More Authors

The base of the ELWE MPF-1 microcomputer is the Z80 microprocessor. The Z80 programs are written in assembly language. The main advantage of assembly language is that: it is much faster to code and the mnemonics makes it easier for the user to remember the instruction. The purpose of this paper is to improve the monitor process for didactic microcomputer ELWE MPF-1 by appending new powerful commands (MOVE, FILL, SEARCH and COMPARE) to the existing monitor to make it more useful and flexible. 8085 assembly language is used to execute this program. The letters used for abbreviation: M for MOVE, F for FILL, S for SEARCH and C for COMPARE.

View Publication Preview PDF
Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Effects of Different Types of Fillers on Dry Wear Characteristics of Carbon-Epoxy Composite
...Show More Authors

Experimental investigations had been done in this research to demonstrate the effect of carbon fiber and Ceramic fillers contents on the tribological behaviour of (15% volume fraction) carbon-epoxy composite system under varying volume fraction, load, time and sliding distance. The wear resistance were investigated according to ASTM G99-05standard using pin on disc machine to present the composite tribological behaviour. The influence of three ceramic fillers, granite, perlite and calcium carbonate (CaCO3), on the wear of the carbon fabric reinforced epoxy composites under dry sliding conditions has been investigated. The effect of variants in volume fraction, applied load, time and sliding distance on the wear behaviour of po

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Manufacturing and studying the effect of partial substitution on the properties of the compound Bi<sub>2-x</sub> Ag<sub>x</sub>Sr<sub>1.9</sub>Ba<sub>0.1</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>10+δ</sub> superconductors.
...Show More Authors

View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Review of Histopathological Diagnoses of One Year Appendectomy Specimens in Sulaimani City
...Show More Authors

Objective: To review and see the pattern of histopathological diagnoses of one year appendectomy specimens.
Methodology: This retrospective study was carried in Sulaimani Teaching Hospital over the period of one year (from 1st
of January to 31st of December 2009). All pathological reports were reviewed retrospectively for patient’s age, sex,
histopathological diagnosis and operative findings (if present). Histopathological diagnoses then were classified into
either positive or negative for acute inflammation. Any associated findings or any surgical specimen removed with the
appendix was recorded. The obtained data were analyzed by using the statistical package social sciences (SPSS) version
19; with Chi square to test

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Developing Load Balancing for IoT - Cloud Computing Based on Advanced Firefly and Weighted Round Robin Algorithms
...Show More Authors

The evolution of the Internet of things (IoT) led to connect billions of heterogeneous physical devices together to improve the quality of human life by collecting data from their environment. However, there is a need to store huge data in big storage and high computational capabilities.   Cloud computing can be used to store big data.  The data of IoT devices is transferred using two types of protocols: Message Queuing Telemetry Transport (MQTT) and Hypertext Transfer Protocol (HTTP). This paper aims to make a high performance and more reliable system through efficient use of resources. Thus, load balancing in cloud computing is used to dynamically distribute the workload across nodes to avoid overloading any individual r

... Show More
View Publication Preview PDF
Scopus (29)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Fri Sep 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An evaluation of an Iraqi phosphate-bonded investment and a commercial type on the marginal fit of ceramometalcopings using three different investing and burnout techniques
...Show More Authors

Background: The accuracy of fitness of any dental casting is imperative for the success of any prosthodontic treatment. From the time that dental casting was first introduced, efforts have been made to produce more accurate and better fitted castings with minimal marginal discrepancy. The aim of this in vitro study was to evaluate the effects of three different investing and burnout techniques on the vertical marginal discrepancies ofceramometalcopings invested with two types of phosphate- bonded investments. Materials and methods: Sixty wax patterns were fabricated on a standardized prepared brass die representing an upper central incisor by the aid of a custom-made split mold. Three different investing and burnout techniques were applied

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Improving the Durability of Streak and Thermal Insulation of Petroleum Pipes by Using Polymeric Based Paint System: Polymer Matrix Composites have several and wide applications
...Show More Authors

This research deals with increasing the hardening and insulating the petroleum pipes against the conditions and erosion of different environments. So, basic material of epoxy has been mixed with Ceramic Nano Zirconia reinforcement material 35 nm with the percentages  (0,1,2,3,4,5) %, whereas the paint basis of broken petroleum pipes was used  to paint on it, then it was cut into dimensions (2 cm. × 2 cm.) and 0.3cm high. After the paint and percentages are completed, the samples were immersed into the paint. Then, the micro-hardness was checked according to Vickers method and thermal inspection of paint, which contained (Thermal conduction, thermal flux and Thermal diffusivity), the density of the painted samples was calculate

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (6)
Scopus Clarivate Crossref