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External Auditor of responsibility for financial failure And the discontinuity of Company
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Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be one of the important tools for all parties or stakeholders involved whether inside   or outside the company.

      The study aim is do investigate the hypothesis external auditor is not responsible for assessing the extent of company s financial failure and its continuity researcher relied upon the review and interference method  to achieve the study  is objective , through reliance of many research aspects upon results of many  applied research in this domain and consulting accountancy published literature too.

Researcher also relied upon other aspects of interference approach -literature frame work.

The results of this study indicate the following;-

1- The early predicting of the financial failure is considered   to be one of   the means which can be used to avoid losses accumulation and spread to other sectors of the company. This would help the intervention to solve the failure problem in some companies and find solution to minimize the level of losses.

2- Going concern principle considered to be one familiar accounting principle; while this principle is subject to be under the monitoring and rating of company is External Auditor, thus has to perform some extra test to assure the continuity   of the company.

3- Through the review  of the auditing  standards  in  the united state , the U.K. ,Australia and the International standards relevant to the responsibility of External Auditor  over going concern principle , it has reveled that the External Auditor is not responsible in case he/she issues report without mentioning the continuity , and the company announces its bankruptcy shortly  there after . However , these standards force External Auditor to conduct additional auditing only in  case if there is doubt or uncertainty in regard to the principle of going concern of the company , and through traditional auditing methods .     

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Utilizing Load and Loss Factors in Determination of the Technical Power Losses in Distribution System’s Feeders: Case Study
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This study uses load factor and loss factor to determine the power losses of the electrical feeders. An approach is presented to calculate the power losses in the distribution system. The feeder’s technical data and daily operation recorded data are used to calculate and analyze power losses.

This paper presents more realistic method for calculating the power losses based on load and loss factors instead of the traditional methods of calculating the power losses that uses the RMS value of the load current which not consider the load varying with respect to the time. Eight 11kV feeders are taken as a case study for our work to calculate load factor, loss factor and power losses. Four of them (F40, F42, F43 and F

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Publication Date
Fri May 01 2015
Journal Name
Ieee Transactions On Microwave Theory And Techniques
On the Design of Gyroelectric Resonators and Circulators Using a Magnetically Biased 2-D Electron Gas (2-DEG)
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Publication Date
Thu Jul 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The surface roughness of new fluoride releasing material after using three polishing protocols and storage in artificial saliva
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Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

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Publication Date
Thu Jul 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the relationship between maxillary sinus floor and maxillary posterior teeth root apices using spiral CT scan
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Background: The purpose of this study is to investigate the relationship between the roots of the maxillary posterior teeth and the maxillary sinus using spiral computed tomography, and measured the distances between the roots of the maxillary posterior teeth and the sinus floor. Materials and Methods: The sample of the present study was a total of 120 Iraqi subject (60 males & 60 females) aged (20-60) years old, who admitted to spiral Computed Tomography scan unit in AL-Zahraa hospital in AL-Kut city to have Computed Tomography scan of the brain and paranasal sinuses who had complaints of headaches or with suspicion of sinusitis but without pathological findings in maxillary sinuses. From November 2012 to April 2013, CT sagittal reconstruc

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
A Study the Effect of TiO2 Nanoparticles Combination with Antibiotics and Plant extracts Against Some Gram Negative Bacteria
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Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

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Publication Date
Wed Jan 01 2014
Journal Name
Int. J. Adv. Res
Antibacterial activity of parsley and celery aqueous extract on the isolated bacteria from children UTI in Erbil city‏
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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seminal Fluid Analysis in Iraqi Fertile and Infertile Males Defined by the World Health Organization Criteria of 2010
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A total of 116 males with primary infertility and 32 fertile males (normozoospermia;
NOR) were studied to evaluate parameters of seminal fluid analysis. Based on WHO criteria
of 2010 for general seminal fluid analysis, the patients were distributed into three groups: 32
azoospermic (AZO), 40 oligozoospermic (OLI) and 44 asthenozoospermic (AST) patients.
AZO and OLI patients and NOR shared an approximated mean of seminal fluid volume (2.25,
2.75 and 2.50 ml, respectively), while it was significantly increased (3.58 ml) in AST patients.
In NOR men, the spermatozoa concentration was 65.13 x 10
6
spermatozoa/ml, while it was
significantly decreased in AST (51.42 x 10
6
spermatozoa/ml) and OLI (5.58 x 10

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Publication Date
Fri Oct 06 2023
Journal Name
Journal Of The Pakistan Medical Association
The role of Tumour Necrosis Factor Alpha (TNF-ALPHA) serum level and genetic polymorphisms with cutaneous leishmania infections
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Objective: To assess the role of tumour necrosis factor alpha level and genotyping in susceptibility to leishmaniasis.Method: The case-control study was conducted from March to July 2021 at Baqubah Teaching Hospital, Diyala, Iraq,and comprised patients of cutaneous leishmaniasis in group A and healthy controls in group B. The serum level andsingle nucleotide polymorphisms of tumour necrosis factor-alpha rs41297589 and rs1800629 were compared betweenthe groups. Data was analysed using SPSS 28.Results: Of the 150 subjects, there were 75(50%) in group A; 39(52%) males and 36(48%) females with mean age23.91±13.14 years. The remaining 75(50%) subjects were in group B; 38(50.7%) males and 37(49.3%) females withmean age 22.84±4.35 years.

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Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculating the Sputtering Yield of Lithium, Sodium and Krypton Bombarded by Same Target Ion Using TRIM Simulation Program
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Calculations of sputtering yield for Lithium,Sodium and Krypton bombarded by the same own ions are achieved by using TRIM program.The relation of angular dependent of sputtering yield for each ion/target is studied. Also, the dependence of the sputtering yield of target on the energy of the same ion is discussed and plotted graphically. Many researchers applied polynomials function to fit the sputtering data from experimental and simulation programs, however, we suggest to use Ior function for fitting the angular distribution of the sputtering yield. A New data for fitting coefficients of the used ion/target are presented by applying used function for the dependence of the sputtering yield on the ion energy.

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A study of Geomagnetic Field and It's secular variation at the Location Brazilian Anomaly (25°S, 45°W).
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ln this paper we study  and  analysis  the  total intensity  (P) .and the horizontal  component (H) of the geomagnetic field at the location na ly Brazilian    Anomaly  (Lat   25S,    long   4S·"W)    in  which   the geomagnetic field intensity  has a minimum  value. We examine the relationship. between  the { F , H) with altitude  at a certain latitude, and

.relationship  between  ( F,H ) with  the latitude  at  the certain  altitude

.We study  also  the nature  of the secular  variation  of the

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