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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
Sun Jan 02 2011
Journal Name
College Of Education Journal, Al-mustansiriyah University
The cyclic Decomposition of PSL(2,pk) where pk = 5, 7, 11, 13, 17 and 19
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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
An Investigation of the Relationship between Writing Achievement and Writing Strategy Use by Secondary School Students
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Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Optical Properties of Polymer Poly Vinyl Alcohol doped with CuO and Fe2Cl3 Thin films
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  In this research we prepared thin films from pure polymer  (polyvinyl alcohol PVA )and doped with CuO with concentration 8% ,and Fe2Cl3 at different concentrations (1,5,8)%.This films were prepared by casting method and placed in Britidish (4cm diameter )with thickness(200±5)μm.Through the investigation of(X-ray )diffraction it is found all that the samples have polycrystalline structure .Also we measurement the optical properties from this films such as absorption ,transmittion spectra ,absorption coefficient ,energy gap ,extinction coefficient ,refraction index ,finesse coefficient ,the dielectric constant with two parts the real and the imaginary and the optical conductivity .  
 

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Liquidity Indicators to Assess its Risks and Enhance Capital Adequacy in Banking Activity
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This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important conclusion, which is the bank sample did not fall into bank liquidity risks throughout the years of research. Tracking specific ratio with adequ

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Prevalence of methicillin resistant Staphylococcus aureus and methicillin resistant Staphylococcus epidermidis in AL-Sulaimania city
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One hundred thirty seven Staphylococcus spp. isolates were isolated form one hundred fifty clinical specimens which were collected from several hospitals at Al-Sulaimaniya city. Seventy two Staphylococcus aureus isolates, 28 Staphylococcus epidermidis isolates and 37 isolates related to other coagulase negative staphylocci (S. chromogenes, S. lugdunensis, S. cohnii, S. saprophyticus, S. hominis, and S. haemolyticus constituted 3.60%, 2.20%, 2.90%, 2.90%, 6.60%, and 8.80%, respectively). Burn specimens represented the highest (P< 0.05) reservoir for S. aureus and S. epidermidis isolates. Staphylococci developed variable susceptibility to 4 antibiotics (cefoxitin; 30 μg, oxacillin; 1μg, methicillin; 5μg, and cefotaxime; 30 μg). Neve

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
A Performance Study of the Prototype Fixed, Open-Loop and Closed-Loop Solar Cell Tracking Systems
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      In order to increase the amount of solar radiation reaching a solar panel, and hence increase its performance, a tracking system might be used. A prototype of an efficient and portable solar tracking system, for home applications was constructed. The Arduino Uno Microcontroller is utilized to drive the proposed tacking system. The results of area under curve show that at certain circumstances, the open-loop tracking system is more efficient as compared with fixed one, while  the closed-loop tracker is slightly efficient than open-loop tracker.

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Effect Ti/AlTiN Multilayer Coating on the Crater Wear Process of Cutting Tool and Tribological Properties
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Tool wear is a major problem in machining operations because the resulting material loss gradually changes of the machine tool. There many factors may leads to material loss like; friction, corrosion, and also it’s happened by rubbing during machining processes between the work piece and the tool. Dimensional accuracy of the work piece, and also the surface finish will be reducing by tool wear. It can also increase cutting force. In this study, we focused on the effect of the coating process on crater wear problems. Crater wear is caused by the flow between the chip and the rake face of the tool, whereas flank wear is caused by the contact between the tool and the work piece. In reducing crater wear, aluminum titanium nitride (AlTiN) u

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Psychological adjustment and social relationship with the phenomenon of violence among children in pre-school stage
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The childhood is an important stage in building the character of the individual and where children acquire the most important experiences . providing proper growth requirements of the things follows assist them in achieving a stable and together Childhood is the violence of indicators that can determine whether personal or illness social .the social circumstances experienced community Iraqi and continues through crises successive wars and explosions and the displacement and that these events may lead to changes in the social behavior of individuals and may contribute to the spread of violence in Iraqi society and observed various forms in (home, school, street, and work), so it was natural that a child the first affected by these waves o

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Valuation of consumer purchasing behavior over the internet And its relation to personal variables: / exploratory research
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The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

  1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Impact of Body Mass Index and Some Trace Elements in Iraqi Women with Breast Cancer
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Background: Breast cancer is a highly heterogeneous disease globally. Trace elements such as copper and zinc have a role in many biochemical reactions as micro source, their metabolism is profoundly altered in neoplastic diseases especially breast cancer which is ranked as the first of female cancers
Objective: The aim of the present study is to study the impact of body mass index and some trace elements in Iraqi women with breast cancer.
Patients and methods: The group of the study consisted of 25 breast cancer patients; their age range was (25–65) years recruited from the Al-Kadhimia Teaching Hospital and 25 apparently healthy women age matched, over a period of 6 months from January 2015 until June 2015. After the diagnosis wa

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