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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 Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Assessing the Brief Book of the Modern and Contemporary History of Asia from the Perspective of the Students in the Department of History - University of Baghdad
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The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from

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Publication Date
Mon Dec 20 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.: STUDY THE PHYSICAL AND CHEMICAL PROPERTIES AND DETERMINATION THE CYTOTOXICITY OF KOJIC ACID PRODUCED FROM THE LOCAL ISOLATE ASPERGILLUS FLAVUS WJF81 AND THEIR EFFECTS ON CONSUMER HEALTH.
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Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

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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
Tue Mar 31 2026
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
IT Infrastructure Readiness for Business according to the International Standard ISO/IEC 2025: 27031at Earthlink, the Internet Service Provider in Iraq: A case study
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Abstract: The research aims to assess the level of readiness of the Information and Communication Technology (ICT) infrastructure for business continuity at Earthlink Telecommunications and Internet Services Company in Iraq, in light of the requirements of the international standard ISO/IEC 27031:2025. The research adopts a case study approach as an appropriate methodological framework for understanding and analyzing the organizational and technical complexity inherent in telecommunications sector organizations. To achieve the research objectives, a set of integrated data collection tools was employed, including field interviews with technical and administrative staff, a review of organizational documents and approved policies, as well as d

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Strategy of Cooperative Integration of Fragmented Information in the Acquisition of Physical Concepts and Science Processes among Fourth Scientific Students
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The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of external borrowing to bridge the federal budget deficit of the Republic of Iraq
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 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

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Publication Date
Thu Oct 25 2018
Journal Name
Al–bahith Al–a'alami
War Reporters In Iraqi Satellite Channels And Its Role In Increasing Understanding Of The Audience Of The News .: Field Study For The Reporters And The Audiences In Baghdad For The Period From 1/07/2014 Till – 1/11/2014
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The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The added value of the knowledge assets using a scale (VAIC) in a sample of the industrial sector companies
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The sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Measures of the British Force in Iraq and their managements to limitate the pread of Malaria among its troops (Documentary Study)
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Historical scripts and Academic studies have bestrewed almost all the events of the movement of march 1941 . Yet the need was present to shine more light on important sides . These important sides were neglected due to some reasons among which came the absence of the historical material which can make a new historical detection. Then there were historical topics concerning our research which comes within context of sanitarily conditions , rarely seizes the attention of the researchers for many reasons some of them were not subjective.
The spread of Malaria among the British force was one of the sanitarily conditions that were related to the movement of march since their arrival to Basra city and its continuous spread after the second

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Coping Strategies for Parents of Autistic Child and their relation to educational level
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Objectives: To assess the coping strategies of parents of children with autism and the relationship of
different strategies with their educational level.
Methodology: A descriptive analytical study was carried out from Feb. 14th, 2013 through April, 10th
, 2013 in
several private rehabilitation centers of autism in Baghdad city. A non- probability (purposive) sample of 100
autistic children and 100 of their parents (father or mother) was assessed by a questionnaire which consisted of
two parts; the first part is concerned with the demographic characteristics of the child and demographic
characteristics of the parents; the second part consisted of 50 questions about coping strategies that were
distributed on 8 doma

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