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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
Fri Mar 10 2023
Journal Name
Proceedings Of The Pakistan Academy Of Sciences: B. Life And Environmental Sciences
Characterization of Titanium dioxide (TiO2 ) Nanoparticles Biosynthesized using Leuconostoc spp. Isolated from Cow’s Raw Milk
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Nanotechnology is a continually expanding field for its uses and applications in multiple areas i.e. medicine, science, and engineering. Biosynthesis is straightforward, less-toxicity, and cost-effective technology. TiO2 NPs biosynthesis has attained consideration in recent decades. In this study, probiotic bacteria were isolated from cow’s raw milk samples, and then were identified by using the Vitek2 system; as Leuconostoc spp. included Leuconostoc mesenteroides subsp. mesenteroides (Leu.1), Leuconostoc mesenteroides subsp. cremoris (Leu.4), and Leuconostoc pseudomesenteroides (Leu.14). All Leuconostoc spp. isolates showed an ability for TiO2 NPs bio-production, after being incubated at anaerobic conditions (30 o C/ 24 h) in DeM

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Synthesis , Spectroscopic and Antibacterial Studies of Zinc(II) Complexes Derived from Salicylaldehyde, Leucylalanine and Glycylglycine
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Two Schiff base ligands L1 and L2 have been obtained by condensation of salicylaldehyde respectively with leucylalanine and glycylglycine then their complexes with Zn(II)were prepared and characterized by elemental analyses , conductivity measurement , IR and UV-Vis .The molar conductance measurement indicated that the Zn(II) complexes are 1:1 non-electrolytes. The IR data demonstrated that the tetradentate binding of the ligands L1 and L2 . The in vitro biological screening effect of the investigated compounds have been tested against the bacterial species Staphlococcus aureus, Escherichia coil , Klebsiella pneumaniae, Proteus vulgaris and Pseudomonas aeruginosa by the disc diffusion method . A comparative study of inhibition values of

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology (jestec)
Water Quality Assessment and Sodium Adsorption Ratio Prediction of Tigris River Using Artificial Neural Network
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Sodium adsorption ratio (SAR) is considered as a measure of the water suitability for irrigation usage. This study examines the effect of the physicochemical parameters on water quality and SAR, which included Calcium(Ca+2), Magnesium(Mg+2), Sodium (Na+), Potassium (K), Chloride (Cl-), Sulfate(SO4-2), Carbonate (CO3-2), Bicarbonate (HCO3-), Nitrate (NO3-), Total Hardness (TH), Total Dissolved Salts (TDS), Electrical Conductivity (EC), degree of reaction (DR), Boron (B) and the monthly and annually flow discharge (Q). The water samples were collected from three stations across the Tigris River in Iraq, which flows through Samarra city (upstream), Baghdad city (central) and the end of Kut city (downstream) for the periods of 2016-201

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Geology & Geosciences
Sorption Mechanism and Capacity Evaluation of Palygorskite from Iraq to Remove Pb from Aqueous Solution
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Publication Date
Fri Apr 01 2011
Journal Name
Journal Of Kerbala University
Bond strength of acrylic teeth to heat cure acrylic resin and thermoplastic denture base materials
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Background: tooth debonding was one of the major reasons for denture repair. With the use of recently introduced thermoplastic denture base materials the problem of tooth debonding increased due to the nature of the bond between these materials and the acrylic teeth. This study was aimed to assess the bond of the acrylic teeth to conventional heat cure acrylic resin and to thermoplastic resin denture base material and methods to enhance it. Materials and methods: acrylic resin teeth were bonded to heat cure acrylic resin with and without wetting the ridge laps of the teeth with monomer and acrylic teeth with prefabricated retentive holes, unmodified and modified, in their ridge laps were processed with Valplast thermoplastic resin denture b

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Peak to Average Power Ratio Reduction of OFDM Signals Using Clipping and Iterative Processing Methods
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One of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.

        This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.

   

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Employment of Silicon Nitride Films Prepared by DC Reactive Sputtering Technique for Ion Release Applications
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In this work, silicon nitride (Si3N4) thin films were deposited on metallic substrates (aluminium and titanium sheets) by the DC reactive sputtering technique using two different silicon targets (n-type and p-type Si wafers) as well as two Ar:N2 gas mixing ratios (50:50 and 70:30). The electrical conductivity of the metallic (aluminium and titanium) substrates was measured before and after the deposition of silicon nitride thin films on both surfaces of the substrates. The results obtained from this work showed that the deposited films, in general, reduced the electrical conductivity of the substrates, and the thin films prepared from n-type silicon targets using a 50:50 mixing ratio and deposited on both

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Synthesis, characterization, and optical properties of copper oxide thin films obtained by spray pyrolysis deposition
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     Copper oxide thin films were synthesized by using spray pyrolysis deposition technique, in the temperature around 400°C in atmosphere from alcoholic solutions. Copper (II) chloride as precursor and glass as a substrate. The textural and structural properties of the films were characterized by atomic force microscopy (AFM), X-ray diffraction (XRD). The average particle size determined from the AFM images ranged from 30 to 90 nm and the roughness average was equal to 9.3 nm. The XRD patterns revealed the formation of a polycrystalline hexagonal CuO. The absorption and transmission spectrum, band gap, film thickness was investigated. The films were tested as an

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Development and Assessment of Feed Forward Back Propagation Neural Network Models to Predict Sunshine Duration
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         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

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Publication Date
Fri Oct 01 2021
Journal Name
Civil Engineering Journal
Steel Fiber Enhancement upon Punching Shear Strength of Concrete Flat Plates Exposed to Fire Flame
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In this study, the effect of fire flame on the punching shear strength of steel fiber reinforced concrete flat plates was experimentally investigated using nine half-scale specimens with dimensions of 1500×1500 mm and a total thickness of 100 mm. The main investigated variables comprised the steel fiber volume fraction 0, 1, and 1.5% and the burning steady state temperature 500 and 600 °C. The specimens were divided into three groups, each group consists of three specimens. The specimens in the first group were tested with no fire effect to be the reference specimens, while the others of the second and third groups were tested after being exposed to fire-flame effect. The adopted characteristics of the fire test were; (one hour) b

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