Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

In the current paradigms of information technology, cloud computing is the most essential kind of computer service. It satisfies the need for high-volume customers, flexible computing capabilities for a range of applications like as database archiving and business analytics, and the requirement for extra computer resources to provide a financial value for cloud providers. The purpose of this investigation is to assess the viability of doing data audits remotely inside a cloud computing setting. There includes discussion of the theory behind cloud computing and distributed storage systems, as well as the method of remote data auditing. In this research, it is mentioned to safeguard the data that is outsourced and stored in cloud serv

Transient displacement of laminated plates under combined load based on Mantari' s displacement field are investigated. The solution is implemented under transient mechanical load (sinusoidal, step and triangular sinusoidal distributed pressures pulse) and thermal buckling for plates with different layer orientation and thickness ratio. Equations of motion based on higher-order theory are derived through Hamilton' s principle, and solved using Naviertype solution for simply supported laminated plates. The results are presented for many effective parameters such as the number of laminate and orientation on the dynamic response of plates. Results show the validity of this displacement field in studying response of laminated thick and

Moisture induced damage in asphaltic pavement might be considered as a serious defect that contributed to growth other distresses such as permanent deformation and fatigue cracking. This paper work aimed through an experimental effort to assess the behaviour of asphaltic mixtures that fabricated by incorporating several dosages of carbon fiber in regard to the resistance potential of harmful effect of moisture in pavement. Laboratory tests were performed on specimens containing fiber with different lengths and contents. These tests are: Marshall Test, the indirect tensile test and the index of retained strength. The optimum asphalt contents were determined based on the Marshall method. The preparation of asphaltic mixtures involved

تعتبر شبكية العين جزءًا مهمًا من العين لأن الأطباء يستخدمون صورها لتشخيص العديد من أمراض العيون مثل الجلوكوما واعتلال الشبكية السكري وإعتام عدسة العين. في الواقع، يعد تصوير الشبكية المجزأ أداة قوية للكشف عن النمو غير العادي في منطقة العين بالإضافة إلى تحديد حجم وبنية القرص البصري. يمكن أن يؤدي الجلوكوما إلى إتلاف القرص البصري، مما يغير مظهر القرص البصري للعين. تعمل تقنيتنا على الكشف عن الجلوكوما وتصنيفه

Background: Knowing the indications for a cesarean section will help to have a better understanding of this common obstetrical procedure and prepare for the high level of care management that it entails. Aims of the study: The goal of this study was to determine the factors that influence caesarean section indications among women who visited AL-Dewaniya Maternity and Pediatric Hospital, as well as the relationship between caesarean section women's indications and socio-demographic data. Methodology: A descriptive cross-sectional study design is conducted for the period of December 26th 2020 to June 1st 2021 at Al Dewaniya Maternity and Pediatric Hospital. The validity of the questionnaire is determined through a panel of experts and reliabi

Hydrochloric acid (HCl) is a substance that is frequently utilized in industrial operations for important tasks such as chemical cleaning and pickling metallic surfaces.Therefore, the corrosion inhibition ability of three newly synthesized quinazoline derivatives namely, 3-allyl-2-(propylthio) quinazolin-4(3H)-one) (APQ), (3-allyl-2-(allylthio) quinazolin-4(3H)-one) (AAQ), (3-allyl- 2-( Prop -2-yn -1-ylthio) Quinazolin - 4 (3H) - one) (AYQ) were theoretically determined and these compounds were characterized using Fourier Transform Infra-Red (FTIR) and 1H and 13C Nuclear Magnetic Resonance (NMR) spectroscopic. A series of quantum chemical properties of these derivatives: EHOMO, ELUMO, energy gap (ΔE),dipole moment (μ), hardness (η), soft

This study aims to discuss how English Language Textbook (ELT), used in Iraqi schools, can be developed. All Iraqi teachers in Iraq spend much time using ELT textbooks in classrooms, and most of the Iraqi students depend on these textbooks to learn and improve the English language, so choosing an appropriate ELT textbook is so essential. A suitable book must include critical components that fit teachers' and students' needs. The quality of ELT textbooks has been improved dramatically in recent years, even though these textbooks still do not meet students' needs, especially in language communication skills. This study seeks to investigate the most critical components that may make the ELT textbooks are more influential and interactive for Ir