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 electronically. According to the international standard of audit No. 400 and it's characterized by risk assessment and internal audit, the risks defined by the International Federation of Accountants (IFAC) they are the risk of misinformation that occurs in account balance or set of transactions that can be Material alone or when combined them with incorrect transactions in other assets or groups which cannot be prevented, detected and corrected them only by the accounting system or internal audit systems opportunely. These risks and challenges that face the accounts auditor were very necessary to keep pace with developments in information technology and they can be able express his technical opinion neutrally in the financial statements. From this point, our research have included four sections focused on the risk of audit job and the possibility of reducing these risks to minimum, and we have reached set of conclusions and recommendations serving auditors and other entities for working purposes professionally to get the efficiency and quality of the audit job.
Abstract
Nowadays, the world adopts a philosophy that relates to environmental conservation. This philosophy can be achieved through providing environmentally friendly products while satisfying customers' needs as well. To attain that, a new systems and programs need to be applied in a scientific manner, and total quality environmental management (TQEM) is among these concepts. The research aimed to analyze the Relationship between (TQEM) Practices and its effect on Flexible Manufacturing in Badush factory. The research sample includes managers and head of divisions at top, middle and front line management levels which were (27) working in Badush factory. To achieve the objectives of the study, the descriptive anal
... Show MoreIn present work the effort has been put in finding the most suitable color model for the application of information hiding in color images. We test the most commonly used color models; RGB, YIQ, YUV, YCbCr1 and YCbCr2. The same procedures of embedding, detection and evaluation were applied to find which color model is most appropriate for information hiding. The new in this work, we take into consideration the value of errors that generated during transformations among color models. The results show YUV and YIQ color models are the best for information hiding in color images.
Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation
... Show MoreIn this study, the sonochemical degradation of phenol in water was investigated using two types of ultrasonic wave generators; 20 kHz ultrasonic processor and 40 kHz ultrasonic cleaner bath. Mineralization rates were determined as a function of phenol concentration, contact time, pH, power density, and type of ultrasonic generator. Results revealed that sonochemical degradation of the phenol conversion was enhanced at increased applied power densities and acidic conditions. At 10 mg/L initial concentration of phenol, pH 7, and applied power density of 3000 W/L, the maximum removal efficiency of phenol was 93% using ultrasonic processor at 2h contact time. Whereby, it was 87% using and ultrasonic cleaner bath at 16h contact time and 150 W
... Show MoreOily wastewater is one of the most challenging streams to deal with especially if the oil exists in emulsified form. In this study, electrospinning method was used to prepare nanofiberous polyvinylidene fluoride (PVDF) membranes and study their performance in oil removal. Graphene particles were embedded in the electrospun PVDF membrane to enhance the efficiency of the membranes. The prepared membranes were characterized using a scanning electron microscopy (SEM) to verify the graphene stabilization on the surface of the membrane homogeneously; while FTIR was used to detect the functional groups on the membrane surface. The membrane wettability was assessed by measuring the contact angle. The PVDF and PVDF / Graphene membranes efficiency
... Show MoreThis document provides an examination of research, on combining orthogonal frequency division multiplexing (OFDM) and optical fibers in communication networks. With the increasing need for data speeds and efficient use of bandwidth experts have been exploring the connection between OFDM, valued for its ability to handle multipath interference and optimize spectral usage and optical fiber technology which provides superior data transmission capabilities with low signal loss and strong protection, against electromagnetic disturbances. The review summarizes discoveries from studies examining the pros and cons of using OFDM, in optical communication networks. It discusses obstacles like fiber nonlinearity, chromatic dispersion and the effects o
... Show MoreMany approaches have been developed over time to counter the bioavailability limitations of poorly soluble drugs. With advances in nanotechnology in recent decades, this issue has been approached through the formulation of drugs as nanocrystals. Nanocrystals consist of pure drug(s) and a minimum of surface active agent(s) required for stabilization. They are carrier-free submicron colloidal drug delivery systems with a mean particle size typically in the range of 200 - 500 nm. By reducing particle size to nanoscale, the surface area available for dissolution is increased, and thus bioavailability is enhanced. Drug nanocrystals constitute a versatile formulation approach to enhance the pharmacokinetic and pharmacodynamic properties of poorly
... Show MoreThe effect of refrigerant injection techniques on the performance of heat pump system based on exergy analysis was studied theoretically. Three refrigerant injection techniques were used; the first was achieved by injected vapour in volume ratios from 1 to 7% in the accumulator. The second was injection liquid refrigerant in the discharge line with the aid of Liquid Pressure Amplification (LPA) pump, with volume ratios from 1 to 10%. The third was a hybrid injection with volume ratios of injected vapour and liquid varied from 1 to 3% and 1 to 10%; respectively. The following improvements in cycle performance were observed. For vapour injection technique, the best ratio of injection was 5%, the exergy destruction reduced
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