The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
ملخـــص البحــــث
استقرأ هذا البحث الآيات التي ورد فيها لفظ (الحظّ)، وتوظيفه فيها، واعتمد النظر في نظم الآيات القرآنية المستشهَد بها، وتحليلها دلاليًا، وقد قام على أساس أنَّ ألفاظ النص القرآني منقادة لدلالته، كما أنَّ دلالته منقادة لنظم ألفاظه، فكان المحور الرئيس للبحث هو دلالة النص، وكشف ما يمكن من أسراره البيانية، ومعانيه في ح
... Show MoreMarriage outside the court is a manifestation of the oppression that women are subjected to in Iraq its seriousness comes out of the consequences that it leads to The. It overlooks the age of the girl and her marriage in younger age or coerced to marry as it leads to neglecting the affordability of marital relationship as long as the marriage does not have any legal or material consequences. The present study aims to detect Characteristics of both wives, husbands and families Who agree to marry her daughters outside the court. And the reasons that lead them to marry outside the courts. It also aims to provide information on the circumstances of marriage and reasons for refusing to ratify it in court. The study was based on the sample soc
... Show MoreThe population studies are one of the difficult tasks facing the world in all periods. most of the researchers and who have relationship to population policies and development plans, may have succumbed to the idea that the population problem is based and confined mainly in the rate of increase in population, or the so – called population explosion, and not the content because of its pressure on resources and there is no problem of population if the resources are available and therefore no need for the development and implementation of population policies in any way . While the population policies here should take a range of general and comprehensive in every respect to population and demographic phenomena distribution, not only
... Show MoreThe purpose of this study is to determine the useful of Schiff bases derivatives containing (oxazepine, tetrazole) rings with biological activity which can be used as drug and antimicrobial, the present work is started from [Binary (2,5(4,'4-diaminophenyl) – 1,3,4 – oxadiazole]. A variety of Schiff bases and heterocyclic (oxazepine, tetrazole) have been synthesis, and confirm that structures by physical properties , FTIR , 1H-NMR, 13C-NMR, elemental analysis, [Microbial study against three type of bacteria (staphylococcus aurea and klebsiella pneumonia) and (Canadida albncans) fungi].All analyzation performed in center of consulatation University of Jordan.
This study came to show the importance of long hope and its extent on human life, and I found that through the research, the majority of the scholars did not address this topic separately, and did not explain the travails of this situation and the worldly problems it causes to its owner, and the consequences that fall upon it in the hereafter. Most of the studies inside of the books consisted of a simple presentation of this problem and an explanation of the remedies that came to us from the Qur'an and the hadiths and the Sunnah, and on the sayings of the imams of guidance (may the best prayers and peace be upon them), and on the chosen companions and followers, may God be pleased with them, but the length of hope does not stop At a certain
... Show MoreThe media, especially the satellite channels in our time, are one of the most important pillars of daily life, public and private, for society and people, and are considered by sociologists and sociologists as one of the most important factors of social upbringing and the most important, as a result of the technological and technological development of the media as well as increasing their numbers and vertical and horizontal expansion locally, As well as entering into the lives of individuals and people and leading them to important sites within their interests and preferences, not to mention the long time spent exposure to those media and benefit from the programs offered or broadcast. , The problem of this research is that there is a l
... Show MoreThe study deals with an analysis of the contents of the publications of the campaign (Together to defeat Corona), which was established by the United Nations Development Program in Iraq in the face of the Covid 19 virus.The research problem raises a main question:What are the implications of the campaign (Together to defeat Corona) of the United Nations Development Program (Iraq office) in addressing the Covid-19 virus in Iraq?From this main question, several sub-questions emerged, which were answered by this study in its chapters and investigations, including regarding the contents of advertisements, photos and videos for the publications of the (Together to Defeat Corona) campaign for the United Nations Iraq Office on their Facebook pageA
... Show MoreThe research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied
... Show MoreThe importance of the interpretation of the Holy Qur’an is that it is a necessity that accompanies Muslim throughout his life, it helps him to solve his problems, it is a way of gaining advanced knowledge, it facilitates the Muslim's understanding of the Holy Qur’an and to know God’s Almighty’s intent in His verses. Since there are so many needs that a person strives to achieve, therefore, the interpretation of the Holy Qur'an would be satisfactory to him and it facilitates the fulfillment of these needs within the limits of legal laws. The aim of the researcher is to get acquainted with the method of that honoured interpreter in his interpretation, and his ability to benefit Muslims in explaining the verses and come to a solutio
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