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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
Mon Apr 01 2024
Journal Name
Materials Science In Semiconductor Processing
Rational design of novel 0D/0D Bi2Sn2O7/CeO2 in the core-shell nanostructure for boosting the photocatalytic decomposition of antibiotics in wastewater: S-type-based mechanism
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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الذكاء الانفعالي وعلاقته بالمكانة الاجتماعية لدى موظفات جامعة بغداد
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Targeted research known as emotional intelligence and social status and their relationship in a sample of (120) female university has adopted a researcher Scale (Karkhi 2011) for the intelligence of emotional and scale (Khazraji 2011) of social status and after the application together, found that employees enjoy intelligently emotional and weak social status, and that married women were more intelligent than non-married and not to remember the differences between them in social status, the researcher has provided some of the recommendations and proposals.

 

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
تصاميم التصاميم الأساسية لجامعة بغداد وتطورها حتى عام 20
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This study is about the basic designs of Baghdad university from its beginning until 2018 . it takes care of Baghdad university projects as it was separated building until to built more ones collected under one organization ,the project of Baghdad university started from 1959 and considered as rare one that designed as modern according to world measurements

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الوحده النفسية وعلاقتها بالحاجات النفسية عند موظفي جامعة بغداد
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   It is certain that thepsychologicalunity, is awidespread status among individuals  of the human race, to the extent that it became -in fact- the unlimited  presenttruth in our daily lives,in all cases it found in all stages of life, which is generally considered

an essential access to understand all the psychological phenomena, and that any defects or problems that could hinder the individual from achieving its natural social interaction, may lead him to enter the circle of social and psychological disorders, if not find a proper guidance and understanding his needs and problems,naturally , if we want to give the employee a safe environment so he can be psychological and socially a

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الذكاء العاطفي و علاقته بالخجل لدى طلبة جامعة بغداد
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The main purpose of the present research is to identify emotional intelligence for college students and its relation to gender (male-female) , and to identify shyness for college students and its relation to gender(male-female)and to identify the relationship between emotional intelligence and shyness. The sample of the present research consisted of (200) college students , (100)male students and (100)female students randomly selected. scale for measuring emotional intelligence as prepared consists of (46) items according to Golmans theory distributed into five subscales and these are : (self-awareness , emotion management, motivation, sympathy and social skills) and Alobaidi shyness scale is used to assess shyness and it consist

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Publication Date
Thu Dec 30 2021
Journal Name
مجلة الدراسات والبحوث الاجتماعية
كشف الذات وعلاقته بالارتياح النفسي لدى طلبة جامعة بغداد
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هدف البحث الحالي قياس كشف الذات والأرتياح النفسي لدى طلبة الجامعة والموازنة بين الذكور والأناث في هذين المتغيرين فضلاً عن كشف العلاقة الإرتباطية بينهما، أستخدمت الباحثة المنهج الوصفي الإرتباطي بلغت عينة الدراسة (200) طالبًا وطالبة تم أختيارهم بالطريقة العشوائية الطبقية من مجتمع البحث من طلبة جامعة بغداد/ كلية الزراعة وكلية التربية الرياضية، أستخدمت الباحثة مقياسين أحدهما لكشف الذات والأخر للأرتياح النفسي (

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
العنف ضد المرأة وعلاقته بالألم النفسي لموظفات جامعة بغداد
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The current research aims at identifying the level of violence against women and relationship with psychological pain according to social status . To achieve the aims of the study a sample has been chosen to be (200) employers distributed to five colleges at Baghdad university. The violence scale which consists of (23) items in its final from , and the psychological pain scale which consists of (30) items in its final form and extracted validity and reliability of the scale the findings of the study include the following :-

  • The employers of Baghdad university don’t have any violence.
  • The employers of Baghdad university don’t have any psychological pain .

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Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Analysis the average lattice strain in the crystal direction (hkl) in MgO nanoparticles by using modified Williamson-Hall method
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In this work ,the modified williamos-Hall method was used to analysis the x-ray diffraction lines for powder of magnesium oxide nanoparticles (Mgo) .and for diffraction lines (111),(200),(220),(311) and (222).where by used special programs such as origin pro Lab and Get Data Graph ,to calculate the Full width at half maximum (FWHM) and integral breadth (B) to calculate the area under the curve for each of the lines of diffraction .After that , by using modified Williamson –Hall equations to determin the values of crystallite size (D),lattice strain (ε),stress( σ ) and energy (U) , where was the results are , D=17.639 nm ,ε =0.002205 , σ=0.517 and U=0.000678 respectively. And then using the scherrer method can by calculated the crystal

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Publication Date
Thu Aug 17 2023
Journal Name
المؤتمر العلمي الاول للمنظمات المجتمع
هدف التنمية المستدامة في القضاء على الفقر (العراق انموذجا)
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تعد التنمية المستدامة حق للكل البشرية وانها تهدف لتطوير المجتمعات البشرية من كافة النواحي وبشكل دائم وهي تهدف في القضاء على الفقر والجوع وهذه الظاهر ظاهرة منتشرة في العراق اذ ان المواطنين فيه يعشون في حالات تفرقة ودائما هم في حالات حروب اويعيشون في حصار اقتصادي او في اوقات كثيرة يعشون باوقات ازمات مما يجعلهم في فقر دوري ارض لتطبيق هدف التنمية المستدامة الذي ينص على القضاء على ،

Publication Date
Tue Apr 30 2024
Journal Name
مجلة دراسات دولية
العوامل المؤثرة على اتجاهات الناخبات في العراق دراسة ميدانية
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تهدف هذه الد ا رسة الى التعرف على السلوك التصويتي للمقترعات الع ا رقيات. والأسباب التي تدفعهن للمشاركة في عملية الاقت ا رع، والعوامل المؤثرة في خيا ا رتهن التصويتية والأسباب التي تجعلها تفضل اختيار الرجل أو اختيار ام أ ر ة ، وأخي ا رً مدى م ا رعاة اج ا رءات الاقت ا رع لظروف النساء واحتياجاتهن واهتماماتهن. اعتم دتالد ا رسة منهجاً وصفياً واستعان ت بطريقة المسح بالعينةاما الاداة الرئيسية فهي الاستمارة الاستبيانية.

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