The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his work, and the research problem centers around the "lack of a report On evaluating the commitment of the Federal Bureau of Financial Supervision's employees to the ethics of the auditing profession according to the INTOSAI standard (ISSAI4000) (compliance auditing). To identify the quality of auditing and the methods of measuring it. The research concluded a number of conclusions, the most important of which is that compliance with the rules of professional ethics contributes to providing Audit work in a timely manner as well as making the information presented in the auditor’s report comprehensive, effective and efficient, in addition to the auditor’s ability to be free from non-professional influences in the performance of his work and his ability to maintain his political neutrality while carrying out his work. The research also reached a set of recommendations, the most important of which is the necessity of developing and strengthening the rules of professional ethics, defining policies, and training sergeants to enhance their capabilities to face the problems they face. In addition to the need for the oversight authorities to ascertain the extent of the censor's commitment to his independence in his thinking and impartiality, and to verify the extent to which the censor works with integrity and objectivity, away from side effects.
The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th
... Show MoreThe current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari
... Show MoreThe research aims to find the impact of a proposed strategy according to the Luria model on realistic thinking among fifth-class scientific students and their achievement in mathematics. To achieve it, the experimental research method and the quasi-experimental design were used for two equal groups, one of them is a control group taught in traditional way and the other is an experimental one taught according to strategy based on Luria model. The research community represents the students of the fifth scientific class from the General Directorate of Education of Karkh First. The research sample (40) students were deliberately chosen and distributed equally between the two groups after making sure that they were equals in their previo
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The study of biomechanical indicators in the arc of the run and the upgrading stage is one of the important variables that affect the nature of the upgrading and thus affect the result of the race due to the importance of these stages and the consequent variables during the last steps. That’s why, the jump-trainings based on assistant means or body weight positively affect the step-time for each of the three steps in the acceleration arc. As well as, it focuses on the momentary strength of each step at this stage. It also significantly affects the speed of motor performance to suit the activity in which the runner needs to perform perfect steps with high flow in order to convert the horizontal speed to a vertical one. This is achieved thr
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The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap
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Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation
... Show MoreObjective(s): To evaluate primary health care services at primary health care centers in Baghdad City and to compare between these primary health care centers relative to such quality. Methodology: A descriptive design, using the evaluation approach, is study to Evaluation of quality of primary care services at primary health care centers in Baghdad City. A multistage probability sample of (36) health care centers was selected. The sample consists of (12) model centers, (12) urban centers, and (12) rural centers.A constructedquestionnaire is composed of (23) items. It consisted of (5) parts that include inta
Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th
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