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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Kurdistan Workers' Party (PKK) and its role in the evolution of the Kurdish issue in Turkey from 1991 to 2013
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حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013

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Publication Date
Mon Oct 01 2012
Journal Name
Al–bahith Al–a'alami
The Arab Blogosphere and the Strategies of Self-Building and Diary
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Basically, media studies focused on the important role of the blogs in boosting the democratic process in the Arab States. Blogs also worked on creating an alternative media for the public that maintained freedom of expression. However, media studies ignored the status of the blogs in the social and cultural fields.
The current study tries to tackle the socio-cultural dimensions of the blogs by means of showing how the blogs construct the self. The researcher is going to conduct interviews with the bloggers. He will also carry out a semiotic analysis that may reveal the strategies used by the bloggers. Besides, he tries to identify the realistic and traditional frames in which the social relationships are buil

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
The Significance of the Folk Symbols and Their Influence on The National Identity (Chosen samples from the Contemporary Iraqi Pottery): زينب كاظم صالح
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The contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o

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Publication Date
Wed Mar 16 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE: THE CAUSES OF THE PHENOMENON OF MARKETING DECEPTION AND ITS IMPACT IN THE AREAS OF CONSUMER PROTECTION/ SEARCH EXPLORATORY OF THE CONSUMERS PERSPECTIVE
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The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Business incubators the entrance of organizations to shift towards pioneering performance a study by a number of employees of the technical education organizations in mosul
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     The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses, environments to transform organizations, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses, environments and the leadin

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
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        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using stress tests to manage credit concentration risks: An applied research in Sumer Commercial Bank
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The research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.

The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Data And Network Science
The effects of big data, artificial intelligence, and business intelligence on e-learning and business performance: Evidence from Jordanian telecommunication firms
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This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big

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Publication Date
Sun Jun 11 1989
Journal Name
مجلة متحف التاريخ الطبيعي
The Role of Specific Amino Acids in the Protection of Escherichia coli Against B-Lactam Antibiotics In Vitro
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ABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce

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