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The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommendations have been reached, the most important of which is that the application of the international auditing standard (3402) by the service organization leads to strengthening audit procedures, that relying on the reasonable assurance process for the purpose of reducing risks to an acceptable level and enhancing confidence among the beneficiaries.

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
EL ANÁLISIS DE ERRORES DEL LEÍSMO Y LAÍSMO EN EL PAPEL DIDÁCTICO PARA LOS ALUMNOS DEL DEPARTAMENTO ESPAÑOLEN LA FACULTAD DE LENGUAS EN IRAK Search Summary: The analysis of the mistakes of the personal pronouns in effect replaces him in the
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During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Study the Level of Service to Roadways which Leading to Basrah University
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The building of Basrah University located in a rural area at Gramat Ali, its consist of seven colleges and very high number of students, lecturers ,and employers. Therefore, the intersections which leading to university building suffer congestion at morning peak hour (8-9) A.M and evening peak hour (2-3) P.M. In this study we collected the data in intersections which leading to university building at peak hour at same time, then we had analysis this data by using the highway capacity manual (HCM) and program (HCS). Also, we collected that data in University entries with classification of vehicles according to types and number of passengers at peak hour. Then we studied the number of proposals to riddance the congestion, such as the effe

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Publication Date
Mon Mar 15 2021
Journal Name
The Journal Of Legal And Social Sciences
Limitations on the authority of a judge in case-law ( France as a model )
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When exercising their authority in the jurisprudence, judges are subject to a set of restrictions that they must adhere to, as they do not want their jurisprudence to be accepted and welcomed by law practitioners in general, and legal scholars in particular, and in contrast to it, the arrows of criticism and defamation will extend to that jurisprudence, and then they will have to reverse them . Perhaps the most important of those restrictions imposed on judges is their observance of justice between the parties to the lawsuit through their lack of bias for one of the parties at the expense of the other, in addition to their observance of public order and public morals, as well as their observance of the legal texts that they work under its u

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Forensic accounting role in governance and its impact on the quality of accounting information
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That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

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Publication Date
Thu Aug 14 2025
Journal Name
Journal Of Physical Education
The effect of the Perkins-Blyth model on learning some compound skills in soccer for second intermediate students
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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Anabasis articulata Stems Extract on Lowering Intraocular Pressure in the Glaucoma Rat Model(Conference Paper )#
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High intraocular pressure (IOP) is a recognized risk factor for glaucoma and optic nerve injury, and it is one of the primary causes of vision loss globally. Anabasis articulata (AA) is a desert plant found in Iraq. The extract of AA is used to cure diabetes, fever, eczema, and kidney infections. The aim of the study is to evaluate the antioxidant effect of methanol extract of AA on intraocular pressure in the glaucoma rat model. Forty-two rats were allocated into seven groups, each with six animals:: group 1 (normal), group 2 (control), in which animals were induced to have elevated IOP by betamethasone suspension injection, groups 3,4 and 5 for evaluating the effect of 50,100 and 150 mg/kg/day of the tested extract, respective

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Scopus (6)
Crossref (2)
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Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Entrepreneurship
The moderating effect of business environment on the relationship between entrepreneurial skills and small business performance in Iraq
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The purpose of this study is to examine the moderating role of business environment on the relationship between Entrepreneurial Skills (ES) and business performance of Small Business (SB) in Iraq, Baghdad. This study aims to resolve the inconsistencies found in the contemporary literature regarding the relationship between ES and business performance. Questionnaire using a 5-point Likert scale was adopted from previous work to ascertain the responses of the respondents. Survey research design was adopted, and self-administered questionnaires were used to collect the data from small business owners in 9 districts in Baghdad the capital of Iraq. The analysis was conducted using SPSS version 23.0. The direct relationship and hierarchical regre

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Scopus (12)
Scopus
Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
The effect of CORT educational program on creative thinking for the secondary school students in art education subject
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The current research aims to identify (the effect of CORT program on creative thinking for middle school students in the art education history of ancient art subject).

     The research society continue of the5th of scientific students in ALsadreen secondary school of excellence which related of the Directorate of Education al-sader city, for the academic year (2015/2016), The sample was (35) students for each of the two groups (experimental and control). The equivalence between the research groups was carried out in the IQ variable, the age and the level of the father and mother.

     The researcher used the experimental method of partial control and the post-test. If the course of

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Crossref
Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Analysis the effect of economic conditions on the vegetative change in Baghdad using GIS and remote sensing techniques
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The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

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Publication Date
Thu Aug 14 2025
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
A Proposed Approach to Agricultural Extension in Iraq for a Better Response to the Needs of farmer’s to Address Their Challenges
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