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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 Jun 11 2017
Journal Name
Al-academy
Intellectual Dimensions of Architectural Murals Art in Ancient Iraq (Pottery and Glazes)
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. Mesopotamian art is thase mployed all around him into forms for artistic purposes and different con not at ions help him to understand the world around him and customized for their interests

The mural architectural art has distinguished traits that made it promote to the rank of the prominent arts that have been employed  by the Mesopotamian human to relate to the world  the heroic deeds and exploits  of that civilization ,that formed greatest and most splendid wonderful works that still illustrious and outstanding  till nowadays .The mural  architectural  art of pottery and glazed considered one of the most ancient wonders  of Mesopotamian creation in Old Iraq .The best quintessence of mural

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exploitation decision and impact factors in improvement in stock exchange markets proportion investment small
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The purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

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Publication Date
Wed Nov 18 2020
Journal Name
Medico Legal Update
The Meshing between Epstein Barr Virus Nuclear Antigen-1 and P53 in Iraqi Malignant Breast Tissues
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In Iraq, breast cancer incidence exceeds any other type of cancers and the etiology not understood well.Epstein Barr virus is a gamma herpesviruses and one of carcinogenic viruses that may implicated tobreast carcinogenesis. The nuclear antigen-1 (EBNA-1) protein is the sole EBV antigen that presentedin all tumors related to EBV and plays pivotal roles in carcinogenesis of the virus. Examination appliedby immunohistochemistry (IHC) to detect and demonstrate the correlation between (EBNA-1) and tumorsuppressor protein (P53) expression. The study includes paraffin-embedded tissue blocks of ninety 90malignant breast tissues and thirty 30 normal breast autopsies. EBNA-1 was significantly expressed in 40/90(44.4%) of malignant tissues wh

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Publication Date
Wed May 01 2024
Journal Name
Heliyon
Determining the bacterial and viral meningitis trend in Iraq from 2007 till 2023 using joinpoint regression
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between the Methods Estimate Nonparametric and Semiparametric Transfer Function Model in Time Series Using Simulation
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Publication Date
Mon Apr 01 2024
Journal Name
Journal Of The College Of Basic Education
Symbols and slogans used by electoral lists participating in the 2009 provincial council elections, Baghdad Governorate
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Publication Date
Sun May 01 2022
Journal Name
Archives Of Razi Institute
Vitamin D Level and its Relation with the Newly Diagnosed Diabetic Neuropathy in Women with Hypothyroidism
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Scopus
Publication Date
Sun Jan 01 2017
Journal Name
Medical Journal Of Babylon
Dual and Multiple AV Nodal Pathways, What is The Deference in Typical Atrioventricular Nodal Reentrant Tachycardia
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Abstractin adult typical atrioventricular nodal reentrant tachycardia (AVNRT) consider most common paroxysmalsupraventricular tachycardia. Dual pathway idea still accepted and used widely and commonly. According tothe guide line, ablations of slow pathway still the first treatment with good success rate.Identify the electrophysiological difference of atrioventricular nodal pathways pre and post ablation.Electrophysiological study was done to 54 patients with only typical type AVNRTs; they were 40 (74%)females and 14 (26%) males. Divided into two groups G1 with 38 patients (70.4%) having one pathway andG2 with 16 patients (29.6%) with multiple pathway. After induction we study the clinical andelectrophysiological feature of tachycardia and s

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Publication Date
Tue Jan 02 2024
Journal Name
Journal Of The College Of Languages
Contrast in Matthew Arnold’s The Scholar Gipsy and Kahlil Gibran’s Al-Mawakib: A Contrastive Stylistic Analysis
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Poetry is regarded an interesting area of inquiry in linguistic studies due to its eccentric and aesthetic use of language. A lot of studies have been carried out so far for the analysis of poetry, yet few have dealt with pastoral poetry. The present research attempts to investigate the language of pastoral poetry in two different languages i.e. English and Arabic with the aim of finding similarities and differences. The data of the study consists of one English and one Arabic pastoral poems. Leech and Short's (2007) checklist is used as a model for analysis. The findings of the study reveal that there are more similarities than differences between English and Arabic pastoral poems as the poems rely on contrast in the use of the lex

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Crossref
Publication Date
Sat Mar 03 2012
Journal Name
International Urology And Nephrology
GFR estimation in the morbidly obese pre- and postbariatric surgery: one size does not fit all
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Scopus (18)
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