The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
The role of the Abbasid Caliphate in strengthening the business with the Indian subcontinent and development. Came upon Baghdad and the shift of succession to Iraq in the forefront of efforts made by the Abbasids to revive the trade with Eastern countries, given that the commercial was targeted among other factors,'s location in Iraq amid the ancient world among the countries of Turk
The Spanish King Alfonso X could deliver mane Andalusia culture to Europe, but it is the subject of our research, we decided to give a brief overview of his life.
This king March was politically different from the rest of the Spanish kings, which is opening up to the literature and Eastern thought, it is the.
تعد رواية (غراب الطاهرة ) من الروايات المعاصرة التي ركزت على الواقع المعاصر، وهي تمثل حقلاً بكراً صالحاً لدراسة العلاقة الحميمة بين ( الواقع ) و ( الشكل البنائي ) وأثره في بنية النص الروائي، بمعنى آخر دراسة القوانين التي توجه أنماط التأليف، وحرية الأختيار في صياغة العمل الفني.إذ إن اهتمام المؤلف بالتوثيق التاريخي، وتسجيل أهم المظاهر الواقعية، ومايرتبط بها من ممارسات النظام السابق أثرت في البناء الروائي، فمن حي
... Show MoreHighlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina
... Show MoreLA TRANSGRESSION CHEZ RIMBAUD Lecture de I' aspect de Transgression dans Marine
قسّم الباحث الشخصيات في هذ ا البحث إلى أقسام: اإيجابية والسلبية
والسطحية...ثم تطرقا إل خصوصياتها النفسيّة وبينا مقصود الكاتبة، وتطرّقا إلی الغزو
الثقافي الغربي ،
This poem is regarded an important Harmonized structure in modern and Contemporary Culture to achieve aqualitative poem Comported with the other cultural structures inorder to discover the ego and aspiration in shaping distinctive voices.
The Iraqi poetry is affected tangibly by this poem because of the intellective vaccinating between Iraqi and Arab poets ingeneral and western cultures in particular as a result of the tranplahin movement and other important means.
The modern poet wood to ask some important characters to enrich his technician text inspite the fact that this is not a new way in Arab poetry but it takes avarant – criented to become outside the limits of rigid description within ongoing kinematic structure to be in
اثر المحددات الخارجية والداخلية في بناء الدولة العراقية
واقع ومستقبل الصراعات الدولية والاقليمية في البحر الاحمر