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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the strategic performance of agricultural projects by adopting international indicators
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The aim of this research is to test the relationship of influence and correlation between strategic performance and its five dimensions (financial dimension, after internal processes, after internal customer satisfaction, after learning and growth, environmental and social dimension), by adopting international indicators in agricultural projects To determine the extent of the differences between the research variable and its dimensions, and then try to come out with a number of recommendations that contribute to the evaluation of agricultural projects and their performance by diagnosing and treating deviations, and based on the importance of the research topic in agricultural institutions. Institutions of the Environment and Soci

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Crossref
Publication Date
Mon Jul 17 2023
Journal Name
Journal Of The Iraqi University
Analysis of the Content of the Physics Textbook of the 3rd Intermediate Grade According to the Criteria for Designing and Producing in Fographics
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In this study, the researcher aims to analyze the content of the physics textbook for the 3rd intermediate grade according to the criteria for designing and producing infographics, and the research community consists of the content of the physics textbook for the 3rd intermediate grade intermediate grade for the academic year 2021-2022. The researcher adopted the analysis instruments with a number of the criteria for designing and producing infographics. The results revealed randomness in the percentage of the criteria included in the content of the physics textbook for the 3rd intermediate grade, and they are not compatible with the proposed criteria by the experts also.

Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of insider trading in accounting information on the investors decisions: An Applied Study In a sample of corporation listed in Iraq Securities Exchange
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This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

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Publication Date
Sun Aug 11 2024
Journal Name
Lecture Notes In Networks And Systems
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
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This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Comparative Study in Attitudes towards the Covid-19 Vaccine According to Locus of Control (Internal - External) of University Students
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Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

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Publication Date
Thu Jun 13 2019
Journal Name
Al–bahith Al–a'alami
The role of radio advertising in promoting purchasing decisions of Iraqi citizens
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This research aims to identify the role of radio advertising in promoting purchasing decisions of Iraqi audiences, especially that the placement of the announcement through the Iraqi radio stations dealt with a little of Iraqi researchers, and the goal of the research to know the extent of public exposure to the radio advertising through Iraqi radio and patterns of exposure,disclosure of the reasons for public hearing of the radio advertisement, identifying the most important factors influencing the decision to buy in the radio advertisement, this research is descriptive in terms of type as the researcher used the survey method,questionnaire and scale for data and information collection, the sample was selected according to the purp

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Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of Implementing the Strategy of Solid Waste Management in Baquba City - Poll search
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The research aims to identify the reality of the management strategy followed in the treatment of solid waste in the city of Baquba, and what strategies are used to treat solid waste, and the extent of the application of these strategies, through personal interviews with leading cadres in the Directorate of Baquba Municipality, their assistants and heads of departments, they numbered (55) Individuals. The descriptive method was adopted through a questionnaire prepared to measure the extent of the implementation of the strategy of solid waste management in the city of Baquba and using statistical tools including (arithmetic mean, standard deviation, relative importance, the gap). The research reac

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Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Some Estimator Methods of Linear Regression Model With Auto-Correlated Errors With Application Data for the Wheat in Iraq
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This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),

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Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
The reality of organizational health in the Central Iraqi Football Federation from the point of view of those who manage the implementation of the annual curriculum
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The aim of this research is to identify the strengths and weaknesses of organizational health in the Iraqi Central Handball Federation from the point of view of those who manage the implementation of the annual curriculum, and adopt a descriptive approach in the method of studying the case. This is based on a sample of administrators of the Iraqi Handball Federation curriculum [trainers, governors, members, president, the 138 members of the Central Federation's Administrative Authority, the President, members of the sub-federations of the sports market (2021/2022) selected deliberately by 100% and then divided into statistical analysis sample (30), reconnaissance sample (10), and application sample (98)]. The regulatory health questionnaire

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Scopus Clarivate Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving customer satisfaction by booking electronic flight tickets via the Internet of Things technology
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Abstract:

                The aim of this research is to highlight the importance of achieving customer satisfaction by using information technology and Internet networks in the process of purchasing flight tickets, and switching from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchasing process, as well as saving time, effort and costs for the customer. The researcher used the deductive approach in linking the variables (achieving customer satisfaction and Internet of Things technology for booking electronic tickets)

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