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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
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Temperature on the Synthesis of Nano-Gamma Alumina Using Hydrothermal Method
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Nano gamma alumina was prepared by double hydrolysis process using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, hydroxyle poly acid and CTAB (cetyltrimethylammonium bromide) as templates. Different crystallization temperatures (120, 140, 160, and 180) 0C and calcinations temperatures (500, 550, 600, and 650) 0C were applied. All the batches were prepared at PH equals to 9. XRD diffraction technique and infrared Fourier transform spectroscopy were used to investigate the phase formation and the optical properties of the nano gamma alumina. N2 adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the particle size and the

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Publication Date
Tue Sep 03 2024
Journal Name
Tropical Parasitology
Investigation the effect of the aqueous extract of Chara vulgaris (L.) on visceral leishmaniasis
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Abstract<sec><title>Background:

Visceral leishmaniasis (VL) is a parasitic disease that affects public health. It is described by weight reduction, irregular fever bouts, anemia, and amplification of the spleen and liver.

Materials and Methods:

Three concentrations (15.6, 31.2, and 62.5 μg/mL) were used to find the potency of an aqueous extract ofChara vulgarisalgae in the treatment of VL. A cytotoxicity assay was performed to show the cytotoxic effect of this extract on human cells. High-performance liquid chromatography (HPLC) test was done to determine the active compounds in the ext

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Anatomical study of the vegetative parts of the species Arum colocasia L. in Iraq
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The current investigation conducted to examine the anatomical aspects of the Arum colocasia L. cultured in Iraq. The study included the anatomical characteristics of the different plant parts, including the root, stem and leaf, the results of the study on the vegetative parts were shown the important anatomical characteristics in terms of the form of the sections reviewed and vertical in them, and the study of their tissues, as well as the stomata complexities and the thickness of the epidermis, vascular bundles, pith, additionally the dimensions of mesophyll and in blade of the leaf. The research was conducted as it is one of the monocotyledon plants and because of the lack of anatomical studies on it, therefore it was studied to know the

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of Electronic human resources management practices in the sustainability of knowledge capital
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Abstract:

The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant

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Publication Date
Fri Dec 01 2023
Journal Name
Asian Pacific Journal Of Cancer Prevention
Effect of Laetrile Vinblastine Combination on the Proliferation of the Hela Cancer Cell Line
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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Activating the developmental potential of the historical center to city of Baghdad (Rusafa side)
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The types of development potential in the city vary, from the nature of city, to its society, environment, economy, and history. The city of Baghdad contains many historical development potentials out of using, and most of them towards declining, this will be the research problem, within the aim of trying to clarify how to invest one of the important historical elements in the development of the city, based on the hypothesis that the sustainable development of the city should be stand on the activation of its historical assets. The historical wall of Baghdad is located on the Rusafa side, which is a wall that has not been left except for one gate and the site of another gate from it is f

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
The Arts of Media Writing / An Empirical Study on the Privacy of Media Writing
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Media writing is accuracy writing. Clarity and concision are its predominant features. It is a writing that goes straight to the essence because it has no time to waste. Furthermore, it must be as accurate as scientific writing. It is destined for the average reader and has to be understood by everyone. However, it can be as elegant as literary writing. The variety in its forms of expression does not prevent media writing from having its own amplitude.

In short, this study is a practical approach that aims at studying different kinds of writing styles and identifying the specificity of media writing using some patterns and examples

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Investigations about the characteristic behavior of the linear mode of quantum acoustic waves ion
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The dispersion relation of linear quantum ion acoustic waves is derivate according to a fluid approach that depends on the kinetic description of the systems of charged particles model. We discussed the dispersion relation by changing its parameters and graphically represented. We found through graphs that there is full agreement with previous studies on the subject of interest. That motivates us to discuss the dispersion relation of waves depending on the original basic parameters that implicitly involved in the relationship which change the relationship by one way or another, such as electron Fermi temperature and the density at equilibrium state.

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
The Impact of Partial Solar Eclipse on the Observation of Neutral Hydrogen Emission Line
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The research involves examining the influence of partial solar eclipse on the strength of neutral hydrogen from the Sun. Baghdad University Radio Telescope (BURT) was used to monitor the partial solar eclipse on the 25th of October, 2022. Radio observations from the Sun were recorded from 11:30 AM to 03:36 PM. This means that the HI emission from the Sun was recorded before, during and after the event. It was noticed, that at the moment of maximum eclipse, ~ 46% of the Sun’s disk was covered by the Moon. For the purpose of this research, the solar radio wave intensity was monitored and the solar flux density was determined at different times, i.e. before, during and after the partial solar eclipse. The obtained results showed that

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
THE PROBLEM RELATED TO WORKING IN KINDERGARTEN FROM THE POINT OF VIEW OF TEACHERS
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           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

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