Preferred Language
Articles
/
jeasiq-670
Audit strategies and their role in the quality of the business audit
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Helminth parasites of the kestrel Falco tinnunculus L. 1758 in Iraq
...Show More Authors

The kestrel Falco tinnunculus specimens coIldeted in Iraq are found infected with one or more species of the following helminthes; Physaloptera alata (Nematoda), Cladataenia globifera (Cestoda), Prosthogonimus cuneatus (Trernatoda), and Sphaeriorostris sp. (Acanthocephala) with a total infection rate of 30.56%. The results are compared and discussed with the pertinent literature.

View Publication Preview PDF
Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluating the Efficiency of some Wastewater Treatment Plants in Najaf Governorate
...Show More Authors
Abstract<p>Although there are many wastewater treatment plants, we still suffer from many problems resulting from a lack of experience or technical operating problems. In this research, the service’s efficiency is evaluated according to the design laws required for small factories in the province of Najaf, which works with filtering technology through point filtration, the old project in the Al-Baraka plant, and the second works. Within the biological treatment mbbr + activated sludge, which is a biomass technology where samples were taken from both plants and annual values of the pollutant rate after treatment in the old Al-Baraka plant project COD 64 mg/L and the demand for biochemical oxyge</p> ... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Science
Applications of Camera Total Station System (CTSS) in the Construction Surveying
...Show More Authors

AZ Khalaf, M kassim Haidir, LK Jasim, Iraqi Journal of Science, 2012

View Publication
Publication Date
Sat Jun 24 2023
Journal Name
Arab World English Journal
The Construction of Racism in Cartoon Films: A Critical Discourse Analysis
...Show More Authors

Animation is an industry that is expanding more quickly than ever. Every child’s favorite activity is watching cartoons. Therefore, it is essential to be cautious of the kinds of cartoon films children and teenagers tend. Because children and teenagers are the target audience for these films. This study aims at exposing a hidden enactment, namely racism, in a well-known cartoon film, Lion King, which has been selected accurately by the researchers because it shapes a set of ideas about black people and constructs prejudiced beliefs in their minds. This study is to answer the inquiry ‘Is the ideology of racism imposed in Lion King? And how?’ The significance of the present paper lies in highlighting the educational function of

... Show More
View Publication Preview PDF
Clarivate Crossref
Publication Date
Mon Aug 03 2015
Journal Name
International Journal Of Research Studies In Biosciences
Study the Histopathology of Immuno-Therapytrail in Mice Infected with Hydatidcysts
...Show More Authors

The study was trail to treated secondary hydatid cysts in white micepost-infection with Echinococcosis of sheep origin, by immunization with a mixture of CFAgs/PSAgs prepared from haydatid Cyst Fluid antigens (CFAgs) and Proto scolices antigens (PSAgs) respectively, two concentrations (7.5 &15 mg/ml) in addition to two derivatives of benzimidazole; albendazole (A) and mebendazole (M) 10 and 40μg/gm body weight, respectively, one week after challenged dose with protoscolices. to determine the efficacy of immunization and chemotherapy simultaneously in reduction the number of growing cysts, then measured both humoral and cell-mediated immunity. Results: elevation the immune responses that reflected decrease number and diameter of hydatid cys

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 21 2018
Journal Name
The Iraqi Geological Journal
GEOCHEMICAL PARTITIONING OF HEAVY METALS IN THE URBAN SOIL, KIRKUK, IRAQ
...Show More Authors

This work focused on anthropogenic influences of the trace metals distribution in the soils of Kirkuk city. Sequential extraction technique was used to determine the distribution of the chemical fractions of Ag, Cd, Co, Cu, Ni, Pb, Zn, As, Cr and V in soil of Kirkuk city. This area is affected mainly by burning oil trash. Results show that these heavy metals were primarily restricted to surface horizons and mostly associated with the residual fraction (28.8 – 50%). The remnant fractions (13.8 – 33.1%) linked to the organic matter, 7.9 – 27.2% was bound to Fe-Mn oxide, 0.7 – 27.9 was bound to carbonate. Only a small amount of the total metals in the soil is exchangeable (0.5 – 4.2%) and water soluble (0 – 4.1%) fractions.

... Show More
View Publication
Scopus (29)
Crossref (1)
Scopus Crossref
Publication Date
Sat Feb 12 2022
Journal Name
Engineering, Technology &amp; Applied Science Research
Investigating the Causes of Poor Cost Control in Iraqi Construction Projects
...Show More Authors

Controlling cost in construction projects is an essential issue. This study investigates the most critical problems that cause weakness in cost control in Iraqi construction projects. The quantitative technique was used by conducting a survey directed to professionals who work on construction projects. One hundred and sixty-four questionnaire forms were distributed to private sector companies, government companies, and government institutions, and the responses were subjected to the required statistical analysis. The results indicate that the most influential factors are the weakness in keeping up with the use of modern concepts, methods, and technologies, the delay in receiving the amounts due for work done from the owner, fluctuat

... Show More
View Publication
Crossref (11)
Crossref
Publication Date
Sat Feb 12 2022
Journal Name
Engineering, Technology &amp; Applied Science Research
The Possibility of Minimizing Rutting Distress in Asphalt Concrete Wearing Course
...Show More Authors

The excessive permanent deformation (rutting) in asphalt-concrete pavements resulting from frequent repetitions of heavy axle loads is studied in this paper. Rutting gradually develops with additional load applications and appears as longitudinal depressions in the wheel path. There are many causes of the rutting of asphalt roads, such as poor asphalt mixing and poor continuous aggregate gradation. All factors affecting the mixture resistance to permanent deformation must be discussed, and all must be properly considered to reduce the rutting propensity of asphalt-aggregate mixtures. In this study, several mixtures were produced with the most common techniques in rutting resistance (using the most effective additives for each mixture), and

... Show More
View Publication Preview PDF
Crossref (19)
Crossref
Publication Date
Thu Oct 20 2022
Journal Name
Iraqi Journal Of Industrial Research
Study of the Effect of Epipremnum Aureum Extracts and Tribulus Terrestris L. as a Natural Alternative for the use of Industrial Antioxidants
...Show More Authors

In this study, two types of local plants were chosen, the first is the plant golden pothos Epipremnum aureum and the second is the Iraqi Sheikh's chin plant Tribulus terrestris L, for the purpose of making a comparison between them in terms of their possession of chemical groups with antioxidant activity in order to use them as a natural alternative to using antioxidants Industrial that cause negative effects on human health, the samples were prepared using the method of water and alcohol extraction (ethanol 70%) for both plants. It revealed the presence of a number of chemical groups (tannins, carbohydrates, phenols, flavonoids, alkaloids) for both plants, the aqueous and alcoholic extracts. Coumarins are only found in the sheikh's chin pl

... Show More
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Xi'an University Of Architecture & Technology
The Effect of (Landa) Model on Acquiring Grammatical Concepts Upon His Request to the College of Administration and Economics University of Bagdad
...Show More Authors

The current research aims to identify the impact of the (Landa) model on acquiring grammatical concepts among students of the College of Administration and Economics, University of Baghdad, and to achieve the research goal, the researcher has set the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the average degrees Students of the experimental group who studied the Arabic language according to the (Landa) model and the marks of the students of the control group who studied the same subject in the usual way in the post test, there are no statistically significant differences at the level of significance (0.05) in the average differences between the test scores before and

... Show More
Preview PDF