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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
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Computerized Interactive Program in Developing Mathematical Skills among First Cycle Students in Basic Education Schools in the Sultanate of Oman
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The current research aims to identify the effectiveness of a computerized program in developing mathematical skills among the first cycle students in basic education schools in the Sultanate of Oman. The two researchers used the quasi-experimental approach on an intentional sample consisting of (40) male and female students at Al Kawakeb School for Basic Education (1-4). Two of the basic fourth-grade classes and then randomly distributing them into two groups, one is experimental (20) male and female students who followed the computerized interactive program, and the other is (20) male and female students followed the traditional way. On the other hand, its reliability has reached (0.81), and the results of the research have concluded th

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role OF Human Resource managment Strategies In Enhancing Cognitive Skills.
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Abstract:

 In its theoretical farm, the research adobet  the subject of human resource management strategies  and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis  , between  human resource management strategies  and cognitive skills which is considers one of the new concept that should  be  studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and  analytics , it identified collation of hypothesis which were by statist too

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Publication Date
Fri Dec 31 2010
Journal Name
Journal Of Legal Sciences
The Moment of Contract Formation under the United Nations Convention on Contracts for the International Sale of Goods (1980) – A Comparative Study
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There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Dramatic Dialogue And Its Effectiveness In Enhancing The Characteristics Of The Alienated Character In The Television Series
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Dialogue is one of the pillars of character building in the television series, through which it is possible to identify the most important characteristics and traits of the personality, in addition to its ability to reveal the most important problems at all levels. The following: (How does dialogue contribute to enhancing the traits of the alienated personality?). It therefore aims to identify the effectiveness of the dramatic dialogue in enhancing the traits of the alienated personality represented by (powerlessness, isolation, meaninglessness, objectification, non-standardization and rebellion). (The traits of the alienated character, and the second is the psychological function of the dramatic dialogue), to extract from them the main

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Youth's Awareness towards Household Waste Control
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Objective: determine the effectiveness of an education program on youth's level of awareness towards
household waste control.
Methodology: A Quazi-experimental study was conducted. Non-probability (quota sample) of (80) young
persons is selected from Baghdad Governorate. They are divided into two equal groups of (40) subjects for the
study group which is exposed to the household waste control educational program. The remaining is the
control group which is not exposed to the educational program.
Results: The findings of the study indicated that youth of the study group have got benefits from the
implementation of the educational program towards household waste control and change has occurred to
their awareness tow

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
External audit data on liabilitySocial organizations for profit
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Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accountability measures in enhancing the results of the federal budget in government spending units
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The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro

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Publication Date
Sun Nov 09 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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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risks of Audit under Environment of Information Technology
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Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

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