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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
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Radiological Evaluation of The Anatomic Characteristic of Lingual Foramina and Their Vascular Canals in The Anterior Region of The Mandible Using Cone Beam Computed Tomography
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Background: presence of lingual vascular foramina and canals in the interforaminal regionmay increase the risk ofsurgical complications during implant placement or any surgical procedure in this area.Aim of this study is the radiological evaluation of the anatomic characteristic of the lingual foramina and their vascular canals in the anterior of the mandible using cone beam computed tomography. Materials and Methods: Prospective study including 72 Iraqi subjects (31 male and 41 female) ranging from 20 to 59 years, all subjects attended AL- Sharaa dental clinic in AL-Najaf AL-Ashraf city, scanned with CBCT from September 2016 to February 2017. Using 3dimentional and sagittal cross section to detect lingual foramina and their vascular canals

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of IT infrastructure and its impact on the performance of human resources in public universities: A field study at the University of Diyala
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This study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees.  Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Islamic banks to attract savings to funding banking activities in Iraq For period (2008-2012)
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Islamic banks are a financial institution that is interested in attracting financial savings from financial entities and directing them towards those with financial deficits, both for consumption purposes or for investment purposes. It provides banking services provided by commercial banks and other services But based on the principles and principles of Islamic law, and because of its recent emergence in Iraq, its ability to attract savings is not like non-Islamic commercial banks, which puts them in the option of using their capital to achieve its objective of banking. The research started from the premise that "Islamic banks in Iraq during the period (2008-2012) rely on their capital to perform their activities more than they rely on d

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Publication Date
Fri Jun 16 2023
Journal Name
Journal Of Humanities And Social Sciences Researches
The Role and Importance of Electronic Automation in Banking Service Development: A Case Study of the Commercial Bank of Iraq
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Electronic banking services appeared as a result of laying the foundations for the application of electronic automation in the banking field, and despite the clear expansion in its adoption and implementation as an inevitable necessity imposed by international and national developments, its application was not ideal according to the level that was expected to occur after the abandonment of traditional banking services, which produced some risks Which is evident in the absence of a legal system, whether at the level of proving and authoritative electronic banking services such as electronic signature, Or at the level of protecting the confidentiality of these services and ensuring that they are not exp

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Publication Date
Sun Mar 27 2022
Journal Name
Journal Of The College Of Basic Education
A Cross-Cultural Study of Criticism Strategies: Iraqi and Malay ESL Learners
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        Criticism, as an evaluative criterion, is a significant speech act for English language learners to improve their speech and actions in their academic life. Yet, it is realized differently across diverse cultures. Few studies have shown that the linguistics forms of one language are different from those available in another language. Hence, this study aims to investigate the cross-cultural similarities and differences between 60 Iraqi and Malay university learners in the use of criticism strategies. The data are collected using a Discourse Completion Test (DCT) and a Focus Group Interview (FGI). The data are coded based on Nguyen’s (2005) coding scheme of criticism in terms of the realization strategies. Qualitative

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Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
The Influence of Turkish Soap Operas in the Behavior and Trends of the Iraqi Audience (A Field Study on Iraqi University's Students)
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This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

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Publication Date
Thu Jul 01 2021
Journal Name
Civil Engineering Journal
The Cognition Role to Understanding Planning and Architectural Production
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This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

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Publication Date
Fri May 15 2009
Journal Name
Journal Of Planner And Development
Preservation of heritage markets within an integrated framework to preserve the urban heritage in the historical centers of cities (selected models and experiments)
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This research discusses the rehabilitation of heritage markets in the historical centers of Islamic Arab cities and their use in the field of cultural tourism as one of the most important tourist attractions and the subsequent revival of the national economy in addition to preserving the urban heritage as these markets part of the historical centers of cities. The research also discusses the preservation of the continuity of heritage markets as a product of cultural heritage value within an integrated framework to preserve the urban heritage in the historic centers of cities. The study then reviews a number of experiences of Arab and Islamic countries in the field of preserving and rehabilitating heritage markets, which qualify them to b

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Multi-level model of the factors that affect the escalation of dust in Iraq
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In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
An Evaluation of Environmental Performance According to The International Standard (ISO14001: 2015) in a Field East of Baghdad / A Case Study in the Midline Oil Company
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EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

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