The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .
Bekanntlich hat jede Sprache ihre eigenen charakteristischen Besonderheiten. Davon ausgehend gibt es auch gewisse Unterschiede zwischen dem Arabischen und dem Deutschen. Zu den wichtigsten Gebieten der deutschen Grammatik gehören die zusammengesetzten Sätze, vor allem Satzgefüge mit den über- und untergeordneten Sätzen. Dazu gehören auch die Äquivalente der Nebensätze, besonders die Infinitiv- und Partizipialkonstruktionen.
Die vorliegende Recherche hat eine der grammatischen Strukturen des Arabischen und des Deutschen nämlich die dass-Sätze und Infintivsätze mit zu und deren Wiedergabemöglichkeiten in den beiden Sprachen zum Inhalt, weil die Infinitivsätze mit zu den Deutschlernenden beson
... Show MoreAssyrian merchants established in the second millennium BC Assyrian commercial settlements in Anatolia, and these settlements had a great cultural value
There was a huge role in the history of a muslim woman and several books have mentioned that politically or in religion and even scientifically and socially which leaded a lot of women to look up to these women who helped in keeping the religion just in the right form for other generations
اهتمام العلماء العرب بالحروف مبينين معانيه موضحين مقاصده
That the Jewish minority in Iraq, were considered among the Iraqi people, building.
Violence can be identified as an outreaching on others’ dignity,
freedom, properties, and life. Therefore, violent actions cannot be determined
only on materialistic attacks such as killing, beating, robbery, rape, and civil
wars, but it also includes the verbal attacks such as insult, threat, and cursing.
Violence against women can be identified as any bad actions that are
done against women, which lead to a physical or psychological harm, and
invade their safety and freedom whether these actions come from men or
women, against one woman or a group of women in special and general
places.
Before, the social, historical and lawful manners concentrated on
sexual distinction between the men and a woman, which
البنية الاقتصادية الاجتماعية للادارة الجديدة في الولايات المتحدة الامريكية
The research aimed at measuring the degree to which the accept their class environment in governmental & civil Kindergartens & it also aimed at knowing the differences between the dimensions of the measurement & the differences according to the kindergarten & class variables .
The researcher made a measurement for the class environment & it included five dimensions & the answering choices were three ( to a big extent , to some extent and no ) and after making sure that the measurement is usable , the researcher applied it on the sample which consisted of ( 212 )male & female children through the estimated answers of the teacher & the result was that there was an accep
... Show MoreTürklerin İslam dini ve kültürünü benimsedikten sonra,Anadolu'da Arap ve özellikle Fars Edebiyatlarını örnek alarak oluşturdukları yazılı edebiyattır. Bu dönemin şairleri(ozanları) şiirlerini divan adı verilen kitaplarda topladıkları için söz konusu edebiyata da Divan Edebiyatı denilmiştir.Özellikle,medreseden yetişen aydın sanatçı ve yazarların saray ve çevresinde oluşturdukları bir edebiyat geleneği olduğu için, Havas(Yüksek Zümre) edebiyatı,Saray edebiyatı, Klasik Türk edebiyatı gibi adlarla da anılmaktadır.Divan edebiyatı sözünün 1900'den sonra ortaya çıktığı sanılmakta ve ilk defa kimin kullandığı bilinmemektedir.
Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity.