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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
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أستخدام الضريبة البيئية للحد من الملوثات الناجمة عن عوادم السيارات: أنموذج مقترح للضريبة البيئية في العراق
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 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
دراســـة الموارد في كتاب البدر الطالع بمحاسن من بعد القرن السابع للشوكاني(ت 1250 هـ - 1834م )
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تُعد دراسة أعلام الفكر العربي والإسلامي من أهم الدراسات التاريخية ولا يمكن للأمم المتحضرة أن تنسى علمائها ومفكريها لما لهم من دور كبير في حاضر الأمة ومستقبلها و تاريخنا الإسلامي يحفل بالعديد من العلماء ورجال المعرفة  الذين ساعدوا على تقدم ورقي العرب والمسلمين على الأمم الأخرى0

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
عبدالحميد الثاني والإستيطان الصهيوني في الولايات العربية من مشرق الوطن العربي مناطق الأختيار للإستيطان فلسطين والعراق
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ترك السلطان عبدالحميد الثاني بصماتهُ على أخاديد الزمان وعلى خارطة المشرق العربي الخاضع للسيطرة العثمانية أنذاك ، لكونهُ أهم شخصية أسلامية غير عربية واجهت الخطر الصهيوني ومحاولاتهم الإستيطانية في مشرق الوطن العربي ، على الرغم من صعوبة الظروف التي كانت تمر بها الدولة العثمانية داخليا ً وخارجيا ً، بما فيها من أطماع اقتسامها بين الاوربين ولذا سموها بالرجل المريض .

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Publication Date
Sun Jan 01 2023
Journal Name
مجلة المستنصرية لعلوم الرياضة
الثقافة التنظيمية لدى اللجنة الأولمبية الوطنية العراقية من وجهة نظر أعضاء الهيئات الإدارية في الاتحادات الرياضية
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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF PLASTIC WASTES AS LOW COST MATERIAL ON SOME PROPERTIES OF UNSATURATED POLYESTER.: EFFECT OF PLASTIC WASTES AS LOW COST MATERIAL ON SOME PROPERTIES OF UNSATURATED POLYESTER.
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In this study, plastic wastes named (PET and PVC) were used to prepare polymer matrix composite (PMC) which can be used in different applications. Composite materials were prepared by mixing unsaturated polyester resin (UP) with plastic wastes, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with various weight fractions (0, 5,10,15, 20 and 25%) added as a filler in flakes form. In this work, some of the tests that were carried out included (tensile, bending, and compressive strength) as mechanical tests, in addition to (thermal conductivity and water absorption) as physical tests. The values of tensile, compressive strength and Young's modulus of UP increased after

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Physical Education (20736452)
تأثير التدريبات التكتيكية على اللعب السريع حسب التحمل اللاهوائي في تطور السرعة لدى لاعبي كرة القدم الشباب.
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Publication Date
Fri Oct 03 2025
Journal Name
Karbala Journal Of Physical Education Sciences
تأثير تمرينات وقائية للذراعين في تطوير بعض القدرات البدنية للاعبي المنتخب الوطني بكرة السلة على الكراسي المتحركة
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Publication Date
Thu Aug 18 2022
Journal Name
Physica Scripta
NORM and hazard indices in soil and dates of palms groves in Baghdad Governorate, Iraq
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Abstract<p>Date palm (Phoenix dactylifera) is one of the world’s oldest cultivated fruit crops and belongs to the Arecaceae family. It originated in Mesopotamia (Iraq) in 4000 BC. Large areas of palm groves in Iraq produce various types of dates for internal consumption and export. Their cultivation has spread and has become a significant crop in the Arabian Peninsula, North Africa, and the Middle East. Date fruits are widely consumed in Iraq, and radiological monitoring of this crop is necessary as activity concentrations of <sup>238</sup>U, <sup>232</sup>Th, <sup>40</sup>K, and <sup>137</sup>Cs were measured in 12 soil samples and 12 date samples from </p> ... Show More
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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Logical Semantic and Figurative Modeling of Phraseological Units in Arabic: Логико-Семиотическое И Образное Моделирование Фразеологизмов В Арабском Языке
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The present article is devoted to the analysis of Arabic phraseological units with a component hand, selected by continuous sampling from the “Training Russian-Arabic phraseological dictionary: about 900 phraseological units” by G. L. Permyakov. Arabic phraseological units with a component hand are modeled as invariant situations (by logical-semiotic models) and figurative statements are expressed by phraseological variants (according to the figurative characteristic of the hand component). The artical focuses on the fact that somatism in Arabic phraseology has a symbolic and symbolic nature, marking various situations of Arabs' behavior, their actions, deeds, rituals, emotional and psychological states, etiquette, in

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Employ lean leadership behaviors to enhance investment in human capital
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This research aims to determine the importance of the role that agile leadership plays in supporting programs and areas of investment in human capital, as it is the most important type of capital that the organization possesses and achieves returns that are many times the cost it bears, due to its rare and valuable characteristics. Through six behaviours: (humility behaviour, calm behaviour, wisdom behaviour, patience behaviour, objectivity behaviour, trust behaviour). As for investment in human capital, it was measured through its four elements (skills, knowledge, capabilities, experiences). Despite this, the researched organizations suffer from a decrease in awareness of the importance of this type of investment and the role of

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