The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so
السياسة في الفلسفة الاسلامية : الفكر السياسي عند الفارابي
This research is a rhetorical study that sheds light on theme
prominent of central identified as custom poet of MUDAFAR AL NAWAB
political and national' that "wine "that themes which had a prominent
presence and intense in his poetry .and objective of this research is to detect
the aesthetic performance ALNAWABY in which he put to categorization
"wine" ,through observation of manifestation the presence of winey. And
related scream the images and the meaning of talking semantics base to
move in the spaces of the text and have built our study on three topics: we
started The first research with lexicon russet in the processes of counting
and analysis of the semantics wine in the office of the poet trying to reveal
According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe
Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l
It is known that the distinguished scholar and writers in any kind of science leave an important impact on those who come after them, so they are an indispensable source in that science that draws from them who is later in time than them, and this is what we have seen in this research; The scholar Muhammad bin Shuraih al-Ra’ini (d.476 AH) and his book (Al-Kafi in the Seven Readings) were admired by everyone who wrote about the readings after him. The great scholars of the readings, such as Ibn al-Bathish (d. 540 AH), Ibn al-Jazari (d. 833 AH), and Ibn al-Banna’ did not dispense with him. (d.1117 AH) in terms of reading, isnad, and the way of narration, their books were full of men
... Show MoreThe book Tabaqat al-Faqih by Abu Ishaq al-Shirazi (d. 174 AH / 4801 CE) is considered one of the important sources and dates back to the fifth century AH
AL Sheikh Abdul Qadir Al Gilani is one of the famous Mysticists (sufi). He was known in his literary eloquent and rhetoric speeches. These speeches was cover both the poetry and prose. Also it was in the fields of preaching, soliloquy and maqamat.
ان تقدير مسؤولية المحاسب في تصميم نظام المعلومات المحاسبي من منظور تاريخي سبقت استخدام الحاسوب كأداة معلوماتية للاعمال، لما له من رؤيا بالتطورات الرئيسية لنظام المعلومات والتي اهمها تحديد متطلبات مستخدمي المعلومات وتعيين مضمون وشكل مخرجات النظام من التقارير وتحديد مصادر البيانات وانتقاء القواعد المحاسبية الملائمة فضلاً عن الرقابة الضرورية لتكامل وفاعلية النظام.
ان النظم المحاسبية التقليدية غالبا
... Show MoreThe significance of interpretation for linguists varied , and its methods varied between appreciations, deletion, understanding the meaning
Allah Almighty has singled out women for some rulings, and made them unique to them, in terms of the provisions of menstruation, postpartum