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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
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
Sun Feb 20 2005
Journal Name
Baghdad Science Journal
Modification and Study Biological Activity of Chitosan with Compounds Containing Azo Group
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In the present research synthesis and study of biological activity a series of new polymers modified of chitosan with compounds containing azo group. Beginning diazonium salt produced from 3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine reacted with concentrated HCl acid and sodium nitrite. The coupling reaction between diazonium salt with substituted aromatic aldehyde to produce Azo derivatives )1-6(. Azo Schiff bases Chitosan )7-12( were synthesized by condensation of Chitosan with Azo derivatives )1-6( in ethanol with some drops of glacial acetic acid. The structural modifications of Chitosan ring (linked to a bioactive azo moiety) were expected to give new derivatives )7-12( with a diverse range of biological functions. These compounds' st

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Philosophy of values and its epistemological representations in industrial product design
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The research dealt with the concepts of the philosophy of values ​​and its epistemological variables according to specific propositions represented in their scientific approaches to value theory in the field of industrial design. As the epistemological propositions of the theory of values ​​were dealt with based on the epistemological fields that dealt with the concept and what values ​​are, starting with the modernist propositions and postmodern, passing through the propositions of sociological and psychological thought, which was a prelude to extracting the concepts of value theory and adopting it in the field of industrial product design. The epistemological approaches to value theory in industrial product design were repr

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Recruitment of Children in African Armed Conflicts and its International Dimensions
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       African countries are among the countries in the world that suffer from the phenomenon of child recruitment in wars and conflicts. There are many reasons behind it, including the nature of the human formation of children, the societal violence to which they are exposed, lack of access to education, economic hardships, as well as the role of African wars and conflicts and other reasons that compelled children to join armed groups and participate in military operations. The recruitment of children is divided into two types, compulsory and voluntary, and this leads to many humanitarian and security repercussions that are not limited to a specific period of time but extend to subsequent generations, and due to its seriousness, t

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Publication Date
Sun Dec 24 2017
Journal Name
Iraqi Journal Of Laser
All Fiber Chemical Liquids Refractive Index Sensor Based on Multimode Interference
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A simple all optical fiber sensor based on multimode interference (MMI) for chemical liquids sensing was designed and fabricated. A segment of coreless fiber (CF) was spliced between two single mode fibers to buildup single mode-coreless-single mode (SCS) structure. Broadband source and optical signal analyzer were connected to the ends of SCS structure. De-ionized water, acetone, and n-hexane were used to test the performance of the sensor. Two influence factors on the sensitivity namely the length and the diameter of the CF were investigated. The obtained maximum sensitivity was at n-hexane at 340.89 nm/RIU (at a wavelength resolution of the optical spectrum analyzer of 0.02 nm) when the diameter of the CF reduced from 125 μm to 60 μ

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Study of the participation of Saudi women in official visual arts exhibitions "Contemporary Saudi Art Exhibition as an Example": حنان بنت سعود الهزاع
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This research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.

Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id

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Publication Date
Sat Dec 31 2022
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
ادارة المخاطر المصرفية في ظل ازمة دراسة تحليلية لعدد من المصارف التجارية الخاصة العراقية Covid-19
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ي لا ماق ثحبلا فادهأ قيقحتلو ثحبلا ةنيعل نايبتسا ءارجاو فراصملل ةيلاملا مئاوقلا ليلحتب ثحاب اهمهأ ناك تاجاتنتسا ىلإ ثحابلا لصوت دقو لإ صاخ معد دوجو مدع نم ةيفرصملا رطاخملا ةراد ةروصب اهدوجو مدعو فراصملل ةماعلا تارادلاا يف اهدوجو رصتقي ثيح ،ايلعلا تاهجلا لبق نم ديزي امم ،عورفلا يف ةلاعف مدع ةجيتن عورفلا نم ةدلوتملاو فراصملا اههجاوت يتلا رطاخملا اهمهأ ناك تايصوت ىلإ ثحابلا لصوت دقو امك ،ةيفرصملا تلاماعم

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Publication Date
Mon Aug 01 2016
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Study of The Liquid Crystalline Behavior of Four and Six Heterocyclic Compounds
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The new compounds synthesized by sequence reactions starting from a reaction of 4-hydroxybenzaldehyde with 1,5-dibromo pentane to produce dialdehyde)I( .Then compound )I( reacted with different aromatic amines to give schiff bases )IIIV(,thereafter added acetyl chloride to schiff bases to yield N-acyl derivatives)VVII(.While1,3-diazetine derivatives)VIII-X( were synthesized from the reaction of N-acyl derivatives with sodium azide.The reaction of thiourea with N-acyl compounds led to formation of thiourea derivatives (XI-XIII).Finally, the pyrimidine compounds )XIV-XVI( were synthesized by ring closure reaction of compounds(XIXIII) with diethyl malonate.The synthesized compounds were characterized by measurements of melting points,FTIR,1H-N

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Physics: Conference Series
Evaluation and development of Shatt Al-Diwaniya and the diversion canal of Shatt Al-Diwaniya
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Abstract<p>Shatt Al-Diwaniya branches from Shatt Al-Hilla and extends for about 112 km until the Al-Rumaitha district within the study area located in Al-Diwaniya Governorate, Iraq. It is considered the main source for providing drinking water and supplying irrigation projects to the cities Al-Diwaniya and Al-Rumaitha. The study aims to evaluate, study, and develop Shatt Al-Diwaniya, as well as the new lined canal branching from Shatt Al-Diwaniya which. It is called Shatt Al-Diwaniya Diversion Canal. Field measurements of the discharge and water level were monitored, six sets for Shatt Al-Diwaniya and three sets for Diversion Canal. A one-dimensional model was developed by using HEC-RAS 5.0.7 so</p> ... Show More
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Publication Date
Tue Jul 14 2015
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci.
Effect of Annealing Temperature and Thickness on the Structural and Optical Properties of CdSeThin Films
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CdSe alloy has been prepared successfully from its high purity elements. Thin films of this alloy with different thicknesses (300,700)nm have been grown on glass substrates at room temperature under very low pressure (10-5)Torr with rate of deposition (1.7)nm/sec by thermal evaporation technique, after that these thin films have been heat treated under low pressure (10-2)Torr at (473,673)K for one hour. X-ray patterns showed that both CdSe alloy and thin films are polycrystalline and have the hexagonal structure with preferential orientation in the [100] and [002] direction respectively. The optical measurements indicated that CdSe thin films have allowed direct optical energy band gap, and it increases from (1.77- 1.84) eV and from

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