The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

In this research is to study the influence of the aging heat treatment on the pitting corrosion resistance of martensitic stainless steel (MSS), where a number of specimens from martensitic stainless steel were subjected to solution treatment at 1100 ^oC for one hour followed by water quenching then aging in the temperatures range (500-750) ^oC for different holding times (1,5,10,15&20) hr. Accelerated chemical corrosion test and immersion chemical corrosion test were performed on samples after heat treatment. The results of the research showed that the pitting corrosion resistance is significantly affected by the aging temperature. Where found that the aging samples at a temperature of 500 °C have the highest ra

This study aimed to explore the manufacture of high-fat pellets for obesity induction diets in male Wistar rats and determined its effect on lipid profiles and body mass index. It was an experimental laboratory method with a post-test randomized control group. Formulation of high-fat pellets (HFD) and physico-chemical characteristics of pellets were conducted in September 2019. This study used about 28 male Wistar white rats, two months old, and 150-200 g body weight. Rats were acclimatized for seven days, then divided into four groups: 7 rats were given a standard feed of Confeed PARS CP594 (P0), and three groups (P1, P2, P3) were given high-fat feed (HFD FII) 30 g/head/day. The result showed that the mean fat content of Formula II pell

In this research the change in the distance of the two stars in two binary star systems (13.6+8)M₈and (13+10)M₈ was studied, through the calculations the value  (rate of mass transfer) of the two phases of dynamical stages of mass which are mass loss and mass transfer has been extracted in its own way ,by extracting the value of  the value of (the distance variation between the two stars) has been found only in the mass transfer stage by using mathematical model ,in mass loss stage  and   were calculated from the change and the difference between the values of each at different times of binary star system evolution ,it was found that  the maximum values of  and  are in ma

In this paper, a theoretical study of the energy spectra and the heat capacity of one electron quantum dot with Gaussian Confinement in an external magnetic field are presented. Using the exact diagonalization technique, the Hamiltonian of the Gaussian Quantum Dot (GQD) including the electron spin is solved. All the elements in the energy matrix are found in closed form. The eigenenergies of the electron were displayed as a function of magnetic field, Gaussian confinement potential depth and quantum dot size. Explanations to the behavior of the quantum dot heat capacity curve, as a function of external applied magnetic field and temperature, are presented.