Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

     The study is designed to identify intestinal parasitic infections examined at Al-Aziziyah Hospital in Wasit Governorate in Iraq. In this study, a total of (460) internal and external patients were monitored for intestinal parasitic infections. All stool samples were analyzed by the direct method (microscopic exam.) to discover the trophozoite stages and cyst stages for intestinal protozoan parasites. The most incidence parasites in different sex, area residence and different age groups. Out of (460) patient sample were infected with 217 at a percentage of (47.17%), 101(46.5%) were for males and 116 (53.5%) were for females. It was found that the numbers and percentages of a single (one

This research, the author deals with a number of topics, including: What is interpretation?, the difference between exegesis and I interpretation of the Quran, the meaning of interpretation in the term, and the meaning of interpretation in the terminology of the people of interpretation, It deals with then, he demonstrates the interpretation and reasoning meanings of language, and the need of Muslims to interpret the Quran, and limitations of the use of interpretation and exegesis, On the interpretation of opinion and when it began, and the need of Muslims to explain, Finally he discusses the ways of interpretation, and the conditions to be provided in the interpreter.

The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

Thirty five samples were collected from patients (1-30) years old, suffered from, infected skin , rushes, boils , oral thrush, anal & vaginal itches.  Candida albicans 57.3% (20 isolates) and Candida tropicalis 22.5% (8 isolates) Aspergillus  fumegatus 11.5% (4 isolates)   Aspergillus nigar 8.7%(3 isolates) , were isolated & identified from these samples.  Alcoholic & water hot extracts of the punica granatum (Pomegranate) peels as well as the dried powder were prepared.  The anti-fungal activity of the extracts was evaluated by means of the agar-well diffusion assay. The extract exhibited potent activity against yeast. The Minimum inhibitory concentra

   Four hundred and fifty urine samples were collected from patients suffering from urinary tract infection from the General Azadi hospital in Kurkuk province ,during the period of october 2007 till march 2008 .       Results of bacteriological culture revealed that (168) out of (450) studied samples (37.3%) gave positive culture using blood agar and macConkey agar ; different species of bacterial isolates were detected using morphological and biochemical tests ,from these isolates the highest percentage of the isolates were from Escherichia coli when it was (100) isolates out of (190) isolate  (52.63%)  .  one hundred isolates were distributed between (77) from females and (23) from

Chlorination has been the method of choice for disinfecting water used for drinking purposes. However, some stressed bacteria during chlorination are able to recover and alter the potability of water. This study assessed the recovery of stressed bacteria in dechlorinated water. Ten chlorinated water samples were collected from different points within Ilorin metropolis, Kwara, Nigeria. The samples (100ml) were dechlorinated with 0.1ml of 11.4mM sodium thiosulphate solution. The physicochemical characteristics of the chlorinated water samples were determined while bacteriological analyses were carried out on both chlorinated and dechlorinated water samples. The antibiotic susceptibility pattern of the isolates was determined using disc dif

Staphylococcus Sp.is the most common type of bacteria found in contamination place, we design this
study to compare the contamination accident between two hospitals in Baghdad.One of them isthe Burns
Specialist Hospital in the Medical CityinRusafa and another one is Al-Karama Hospital in Karkh. The
samples were collected fromOperativeWard No1 (OW1), Operative Ward No2 (OW2), Consulting Pharmacy
(CP), Emergency Room (ER), Reception Room (RR), Women's Ward (WW) and Men's Ward (MW).The
samples were taken from inside each clinical unit, surfaces, food, and air. The results showed that the
number of samples containing Staphylococcus sp. bacteria is 81, including 45 belonging to Al-Karama Burns
Ward Ho