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

Time-domain spectral matching commonly used to define seismic inputs to dynamic analysis in terms of acceleration time history compatible with a specific target response spectrum is used in this study to investigate the second-order geometric effect of P-delta on the seismic response of base-isolated high-rise buildings. A synthetic time series is generated by adjusting reference time series that consist of available readings from a past earthquake of the 1940 El Centro earthquake adopted as an initial time series. The superstructure of a 20-story base isolated building is represented by a 3-D finite element model using ETABS software. The results of the base isolated building show that base isolation technique significantly reduces inter-s

This paper discusses Ree–Eyring fluid’s peristaltic transport in a rotating frame and examines the impacts of Magnetohydrodynamics (MHD). The results deal with  systematically (analytically) applying each of the governing equations of Ree–Eyring fluid, the axial and secondary velocities, flow rate due to auxiliary stream, and bolus. The effects of some distinctive variables, such as Hartman number, heat source/sink, and amplitude ratio, are taken under consideration and illustrated through graphs.

This work is concerned with the vibration attenuation of a smart beam interacting with fluid using proportional-derivative PD control and adaptive approximation compensator AAC. The role of the AAC is to improve the PD performance by compensating for unmodelled dynamics using the concept of function approximation technique FAT. The key idea is to represent the unknown parameters using the weighting coefficient and basis function matrices/vectors. The weighting coefficient vector is updated using Lyapunov theory. This controller is applied to a flexible beam provided with surface bonded piezo-patches while the vibrating beam system is submerged in a fluid. Two main effects are considered: 1) axial stretching of the vibrating beam that leads

This study was achieved to satisfy two goals, the first of which is to treat an environmental problem represented by the disposal of date seeds, and the second is the use of these wastes to improve some mechanical and thermal properties of poly methyl methacrylate PMMA through strengthening different proportions of the powder of date seeds.

Particles of date seeds were used as a natural strengthening material for PMMA polymer, by mixing the matrix material (resin) with the hardener while still stirring continuously for a period of 10 min. After that, the samples of the reinforced material were prepared by adding the powder of date seeds, which is the reinforcing substance, with different percentages of weight fraction (0, 0.5, 1,

The regression analysis process is used to study and predicate the surface response by using the design of experiment (DOE) as well as roughness calculation through developing a mathematical model. In this study; response surface methodology and the particular solution technique are used. Design of experiment used a series of the structured statistical analytic approach to investigate the relationship between some parameters and their responses. Surface roughness is one of the important parameters which play an important role. Also, its found that the cutting speed can result in small effects on surface roughness. This work is focusing on all considerations to make interaction between the parameters (position of influenc

A tungsten inert gas (TIG) welding is one of the most popular kinds of welding used to join metals mainly for aluminum alloys.  However, many challenges may be met with this kind of joining process; these challenges arise from decay of mechanical properties of welded materials. In the present study, an attempt was made to enhancing the mechanical properties of TIG weld joint of 6061-T6 aluminum alloy by hardening the surfaces using shoot peening technique. To optimize the shoot peening process three times of exposure (5, 10, and 15) min. was used. All peened and unpeened, and welded and unwelded samples were  characterized by metallographic test to indicate the phase transformation and modification in microstructure occurring d

The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total