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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
Iraqi Journal Of Physics
Structural and D.C. conductivity investigation of the ternary alloy System a-AlXGa1-x As:H films prepared by new deposition method
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In this paper Alx Ga1-x As:H films have been prepared by using new deposition method based on combination of flash- thermal evaporation technique. The thickness of our samples was about 300nm. The Al concentration was altered within the 0 x 40.
The results of X- ray diffraction analysis (XRD) confirmed the amorphous structure of all AlXGa1-x As:H films with x  40 and annealing temperature (Ta)<200°C. the temperature dependence of the DC conductivity GDC with various Al content has been measured for AlXGa1-x As:H films.
We have found that the thermal activation energy Ea depends of Al content and Ta, thus the value of Ea were approximately equal to half the value of optical gap.

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Publication Date
Tue Mar 28 2017
Journal Name
Archives Of Polish Fisheries
Meristic character variability among populations of Silurus triostegus Heckel, 1843 from the Euphrates, Tigris, and Shatt al-Arab Rivers, Iraq
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Abstract<p>Variation in the numbers of pectoral fin spines and rays, pelvic fin rays, gill rakers on the first gill arch, anal fin rays, and the number of vertebrae of Silurus triostegus Heckel were examined in specimens from 16 localities that span its entire distribution range in the Tigris, Euphrates, and Shatt al-Arab rivers in Iraq. The mean number of the six meristic traits increases toward high latitudes with maximum and minimum values in the north and south of Iraq. Based on cluster analysis and PCA, the Mesopotamian river samples were clearly separated into three distinct groups. The upper Tigris populations were isolated from those of the middle and southern populations of this river and from those of</p> ... Show More
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Publication Date
Wed Mar 01 2023
Journal Name
Chalcogenide Letters
Preparation and analysis of Ag2Se1-xTe x thin film structure on the physical properties at various temperatures by thermal evaporation
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Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
The Potential of Recycling Used Engine Oil for Biogas Generation by Co-Digestion with Animals’ Manure: Experimental and Kinetic Study
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This study investigates the potential of biogas recovery from used engine oil (UEO) by co-digestion with animals’ manure, including cow dung (CD), poultry manure (PM), and cattle manure (CM). The experimental work was carried out in anaerobic biodigesters at mesophilic conditions (37°C). Two groups of biodigesters were prepared. Each group consisted of 4 digesters. UEO was the main component in the first group of biodigesters with and without inoculum, whereby a mix of UEO and petroleum refinery oily sludge (ROS) was the component in the second group of biodigesters. The results revealed that for UEO-based biodigesters, maximum biogas production was 0.98, 1.23, 1.93, and 0 ml/g VS from UEO±CD, UEO±CM, UEO±PM, and U

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Publication Date
Wed May 03 2023
Journal Name
Chalcogenide Letters
Preparation and analysis of Ag2Se1-xTe x thin film structure on the physical properties at various temperatures by thermal evaporation
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Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm

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Publication Date
Mon Jan 01 2024
Journal Name
Revista Española De Cirugía Oral Y Maxilofacial
The correlation of alveolar trabecular bone microstructure with bone density measured by cone-beam computed tomography (CBCT) and implant stability
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Publication Date
Tue Dec 13 2011
Journal Name
Iraqi Journal Of Laser
Intra Cellular Fluorescence for Monitoring The Physiological Changes and Biostimulation of Yeast Irradiated with Low Power 532nm CW Nd:YAG Laser
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The purpose of this study is to investigate the biostimulation effect of 532 nm CW laser on the metabolism of Saccharomyces cerevisiae yeast. Cells were irradiated by 532 nm Nd:YAG laser using 0.153 W/cm2 power density at 30, 45, 60,180 and 300 seconds exposure times in their respective orders. Intrafluorescence parameters were measured by detection the autofluorescence intensity, proliferation rate and Imaging the fluorescent mitochondria using confocal laser scanning microscope. The results showed that the 30 and 45 second exposure times seem to have stimulated changes in the cells that led to increase proliferation, viability and mitochondrial activity. Autofluorescence of cells increased after 45 and 60 seconds exposure time. After 3

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Study the performance of pentacene based organic field effect transistor by using monolayer, bilayer and trilayer with different gate insulators
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In this paper, Pentacene based-organic field effect transistors (OFETs) by using different layers (monolayer, bilayer and trilayer) for three different gate insulators (ZrO2, PVA and CYEPL) were studied its current–voltage (I-V) characteristics by using the gradual-channel approximation model. The device exhibits a typical output curve of a field-effect transistor (FET). Source-drain voltage (Vds) was also investigated to study the effects of gate dielectric on electrical performance for OFET. The effect of capacitance semiconductor in performance OFETs was considered. The values of current and transconductance which calculated using MATLAB simulation. It exhibited a value of current increase with increasing source-drain voltage.

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Preparation of Xerogel Films Doped with R6G Laser Dye using spin coating technique and Study the Spinning parameters Baha T.
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Spin coating technique has been applied in this work to prepared Xerogel films doped with Rhodamine 6G laser dyes. The solid host of laser dye modifies its spectroscopic properties with respect to liquid host. During the spin coating process the dye molecules suffer from changing their environment. The effects of three parameters were studied here: the spinning speed, multilayer coating and formaldehyde addition

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Publication Date
Sun Oct 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The relation of salivary glucose with dental caries and Mutans Streptococci among type1 diabetic mellitus patients aged 18-22 years
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Background: Diabetic is a chronic systemic disorder of glucose metabolism. That could be diagnosed using fasting and/or random plasma glucose and Glycated Haemoglobin (HbA1c). Several biochemical and microbial alterations of saliva could affect dental caries occurrence and severity among diabetic patients. The aim of the present study was to assess the relation of salivary glucose with severity of dental caries and Mutans Streptococci, among uncontrolled and controlled diabetic groups in comparison with non-diabetic control group. Materials and Methods: The total sample composed of adults aged (18-22) years. Divided into 25 uncontrolled diabetic patients (HbA1c > 7), 25 controlled diabetic patients (HbA1c ≤ 7), in addition to 25 no

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