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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 Jun 15 2021
Journal Name
Al-academy
The Relations Of Design And The Role Of It Making The Idea For Fashion Design
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Publication Date
Mon Jul 01 2024
Journal Name
Civil Engineering And Architecture
Impact of Urban Expansion on the Historic City of Babylon: Strategies for Preserving Heritage amidst Modernity
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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the extent of the response of the tax administration leaders towards the concept of the strategic lens and its relationship to tax pioneer performance: Applied Research in the General Authority for taxes
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The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
The Role of Informativity in Translating Poetry (A Case Study of Emily Dickinson's Slant of Light)
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Informativity, being an essential component of text/discourse, plays a significant role in highlighting the intended meaning and finally contributes to the overall process of rendering a text cross-culturally. It has, however, been overlooked by translators in doing their jobs. In poetic translation, informativity plays a particularly significant role as it sheds light on the ungraspable traits of meaning.

This study tries to explore this aspect in a translation of Emily Dickenson's Slant of Lights to see where the translator fell short in this aspect with attempts to produce an alternative translation taking into consideration the various orders of informativity. For this purpose, a model of informativity is forwarded t

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Publication Date
Wed Jun 11 2025
Journal Name
Discover Oncology
The role of non-coding RNAs in the regulation of cell death pathways in melanoma
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The role of TNF-? in the pathogenesis of multiple myeloma “a study in Iraqi patients”
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During recent years, there has been an increasing interest in the investigation of the cytokines roles in pathogenesis of cancer, thus the study aimed at evaluating the level of tumor necrosis factor-alpha(TNF-?) in sera of Iraqi multiple myeloma (MM) patients. Beta 2-microglobulion (?2-m) was assessed to determine if there was any association between this cytokine and the level of ?2- m, as the latter is related to the stage of the disease. In addition, the age and gender were also taken into consideration. Furthermore, we investigated the relationship between IgG and TNF-? in sera of patients. 49 Iraqi patients (27 males and 22 females).The patients were also divided into two groups: the first group included (17) patients who were

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of the Industrial Buyer Behavior on channels of distribution
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Abstract:

This study deals with the influence of the industrial buyer behavior in Channels of distribution. It concentrates on one section of management levels in the company. Which is that of administrative managers The research problem is attempt to study and analysis the influence of industrial buyer behavior in channels of distribution.. The aiming at achieving a number of applicable goals depending on one major hypotheses I set a questionnaire in collecting the data and information relating to the study، which was distributed to sample of ( 30) department manager heads of section states company .  In order to process the data resorted to many statistical methods such as arithmetic means the sta

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Forced State Fair Workers "Trades and professions" To work from the perspective of the Islamic economy
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The origin of occupations and trades producing goods and services necessary for the members of society
When people are designated to perform this task, in which case the state of change is included in the imposition of adequate labor rights, and may change from imposing sufficient to imposing the eye
Does the state have the right to compel "tradesmen and professions" to do their jobs?
Therefore, this research came to address the legitimacy of this from the perspective of the Islamic economy.

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Publication Date
Sun Dec 01 2002
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
EFFICIENCY OF PARASITOIDS OF PEA LEAFMINER PHYTOMYZA HORTICOLA GOUREAU AND THEIR APPEARANCE TIME IN THE FIELD
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Eleven hymenopterous species: two braconids, seven eulophids and two pteromalids
parasitized the larvae of Phytomyza horticola Goureau. The activity of the parasites began at
the end of April and evidently increased during May. The female of the parasites fed and
parasitized mostly on the second and third larval instars of P. horticola . Diglyphus iseae
Walker and Cirrospilus vittatus Walker were dominant larval parasites. Chrysocharis
pentheus Walker and Pediobius acantha Walker were main pupal parasites.

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Publication Date
Mon Jan 01 2024
Journal Name
Open Agriculture
Interannual variations of normalized difference vegetation index and potential evapotranspiration and their relationship in the Baghdad area
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Abstract<p>A monthly correlation between urban vegetation growth and potential evapotranspiration (PET) is needed for better knowledge of controlling water resources and organized irrigation processes. This study aims to explore their relationship within an urban area like Baghdad, using a linear regression model to derive a best-fit line drawn in a scatterplot on a monthly time scale. Based on two different monthly data sources: weather variables (e.g., air temperature, solar radiation, and relative humidity) and Sentinel-2 satellite imagery of 2 years, 2018 and 2021, this study presented the interannual variations of PET and normalized difference vegetation index (NDVI). The choice of these ye</p> ... Show More
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