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The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two researchers prepared a questionnaire according to the five-point Likert scale. In their preparation, they took into account the compatibility with the characteristics of the study community, and that the target research community is represented by auditors. Employees of the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as academics specialized in this field. The researchers reached conclusions, the most important of which was that the practice of professional skepticism leads to an increase in the quality of the auditor's performance by discovering errors and material misrepresentations resulting from fraud.

The most important recommendations reached by the two researchers is the need to oblige the auditor to apply the characteristics of professional skepticism when auditing financial statements, as they have a significant impact on the issuance of his professional judgment, and thus improve the quality of his performance

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Musical Intelligence in kindergarten children
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The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

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Publication Date
Thu Jan 01 2015
Journal Name
مجلة دراسات قانونية
Consumer protection in the electronic contract
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Abstract: Consumer protection in electronic contracts is of great importance in Iraqi law, as there are detailed legislations that enhance consumer rights and provide mechanisms for compensation when necessary. In Iraq, the Consumer Protection Law of 2010 regulates these rights and ensures the availability of sufficient and clear information to consumers.

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
The technical and conceptional changing in post modern art: شيماء وهيب خضير
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The art has been turned its subject in the post modern thinking . this turning is aresult to the turning in the role of the art it self. Across its history the art was basing its subject on a universal unite it the phenomenenon which is the most elevated . that the artist try to activate the role of the subject as a axial which compose the plastic art them. Because of the history of art full with subjects which consider in alarg part of it, have relation ship with elite and aesthetics , and from the begening of renaissance the central activity of the art was based on opoint which has concentrated reaction or it going in away belong to the state in that time.so renaissance was in relegous axial and romantisim on a dream axial, classisisim

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Islamic Terms in Moufdi Zakaria’s Poems : A Lexicographic and Semantic Study
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This study seeks to examine the language context of the prominent Revolution’s poet, Moufdi Zakaria, in his anthology “ The Algerian Odyssey " )إلياذة الجزائر( in which he makes use of the Coranic terms explicitly and implicitly. Besides, it seeks to explore the content of his terms from a lexicographic and semantic point of view in their Islamic and human dimensions

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Idea and Creative Imagination in Mind Maps Designs: ثامر حميد رزوقي
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  The mind map represents a system to solve problems including design problems, because it depends on employing the complex and purposeful mental activity, which starts from a desire based on the search and investigation in order to reach integrated results of scientific thinking, utilizing the objective view of the scientific and practical aspects from various angles. This visual system can develop thinking and shorten the retrieval time of the previous information in order to employ it in the solution finding system, that it evokes past experiences and relates them to current situations, then enables the user to choose a suitable solution for the problems. This visual, educational and circulatory means, at the same time, has speci

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenographic space in the Iraqi theatrical show Shakespeare texts as a model: فرحان عمران موسى - سماء محي عطية محمد
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The operative system of theatrical performance depends on the construction of the scenographic space, as it constitutes the most aesthetic effect of the recipient, and the body of the theatrical discourse that contains the signs of the show, and it comes as an embodiment of the directing vision of the show director, so most of the world directors resorted to attention to the output treatment to establish the scenographic space, and thus it possesses a contrast in The embodiment of the directing vision according to the stylistic and hermeneutical dimension of the director, so the two researchers found the importance of studying the topic, and the study came under the title (Directing Treatments of the Scenographic Space in the Iraqi Theat

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Effect of soaking seeds Citrusaurantium and Citrus limonumat different concentrations of licorice extract on the percentage of germination and growth of seedlings
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This research was conducted under Lath house canopy of a nursery circumstances, Baghdad University for season 2013 in order to study the effect of soak lemon seeds sour orange with different levels of licorice concentrations extract (0, 0.5, 2.5 and 4.5 g/l) for 24 hours in the percentage of germination and some recipes vegetative growth of seedlings .the results outweigh the bitter orange seedlings and focus soak for licorice extract 4.5 g / l significant superiority in most of the traits plant height, leaf number, root length, stem diameter, amounting to 31.077 cm, 14.46 paper / plant, 25.35 cm, 0.52 mm respectively, which showed significant differences for the treatment of comparison which gave lower values. Clear that the licorice ext

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Exploitation decision and impact factors in improvement in stock exchange markets proportion investment small
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The purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

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Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

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Publication Date
Sat Sep 20 2025
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Observing Media Publishing During International Conferences: (Arab Summit 2012 as a Model)
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This study aims to identify the issue of observing media publishing and its importance for public relations in the management of special events; and its role in building the positive image of the target audience through communication messages that illustrate the political, economic and diplomatic importance of the Arab Summit. As such Summit is one of the conferences that Iraq sought to secure the requirements of its convening to re-activate its political and diplomatic role in the Arab Ocean, especially after the circumstances and crises that Iraq went through.

The convening of the Arab Summit under the auspices of Iraq was a qualitative transition, during which Iraq sought to achieve some gains b

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