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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
Mon Jun 01 2009
Journal Name
2009 Etp International Conference On Future Computer And Communication
Signal Processing Techniques for Robust Spectrum Sensing
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Cognitive radios have the potential to greatly improve spectral efficiency in wireless networks. Cognitive radios are considered lower priority or secondary users of spectrum allocated to a primary user. Their fundamental requirement is to avoid interference to potential primary users in their vicinity. Spectrum sensing has been identified as a key enabling functionality to ensure that cognitive radios would not interfere with primary users, by reliably detecting primary user signals. In addition, reliable sensing creates spectrum opportunities for capacity increase of cognitive networks. One of the key challenges in spectrum sensing is the robust detection of primary signals in highly negative signal-to-noise regimes (SNR).In this paper ,

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Requirements for Implementing School Performance Indicators System
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The aim of the research is to find out the availability of the requirements of applying the indicators of school performance system in the public schools in  Mahayel Asir educational directorate through the school planning indicator, the safety and security indicator, the active learning indicator, the student guidance indicator and determining the existence of statistically significant differences between the responses of the research community according to the variable of (scientific qualification - years of work as a principal - training courses). The questionnaire was used as a tool for data collection from the research community, which consists of all the public schools’ principals (n=180) Mahayel Asir educational directorate

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Publication Date
Thu Jan 01 2009
Journal Name
مجلة العلوم الاحصائية
Robust Estimator for Semiparametric Generalized Additive Model
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Generalized Additive Model has been considered as a multivariate smoother that appeared recently in Nonparametric Regression Analysis. Thus, this research is devoted to study the mixed situation, i.e. for the phenomena that changes its behaviour from linear (with known functional form) represented in parametric part, to nonlinear (with unknown functional form: here, smoothing spline) represented in nonparametric part of the model. Furthermore, we propose robust semiparametric GAM estimator, which compared with two other existed techniques.

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Ovonic Research
Manufacturing Br:CO3O4 /Si Heterojunction For Photodetector Applications
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This research including, CO3O4 was prepared by the chemical spry pyrolysis, deposited film acceptable to assess film properties and applications as photodetector devise, studying the optical and optoelectronics properties of Cobalt Oxide and effect of different doping ratios with Br (2, 5, 8)%. the optical energy gap for direct transition were evaluated and it decreases as the percentage Br increase, Hall measurements showed that all the films are p-type, the current–voltage characteristic of Br:CO3O4 /Si Heterojunction show change forward current at dark varies with applied voltage, high spectral response, specific detectivity and quantum efficiency of CO3O4 /Si detector with 8% of Br ,was deliberate, extreme value with 673nm.

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Publication Date
Fri Jan 01 2016
Journal Name
Modern Applied Science
New Combined Technique for Fingerprint Image Enhancement
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This paper presents a combination of enhancement techniques for fingerprint images affected by different type of noise. These techniques were applied to improve image quality and come up with an acceptable image contrast. The proposed method included five different enhancement techniques: Normalization, Histogram Equalization, Binarization, Skeletonization and Fusion. The Normalization process standardized the pixel intensity which facilitated the processing of subsequent image enhancement stages. Subsequently, the Histogram Equalization technique increased the contrast of the images. Furthermore, the Binarization and Skeletonization techniques were implemented to differentiate between the ridge and valley structures and to obtain one

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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Using Ultraviolet Technique for Well Water Disinfection
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Theoretical And Applied Information Technology
Graph based text representation for document clustering
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Advances in digital technology and the World Wide Web has led to the increase of digital documents that are used for various purposes such as publishing and digital library. This phenomenon raises awareness for the requirement of effective techniques that can help during the search and retrieval of text. One of the most needed tasks is clustering, which categorizes documents automatically into meaningful groups. Clustering is an important task in data mining and machine learning. The accuracy of clustering depends tightly on the selection of the text representation method. Traditional methods of text representation model documents as bags of words using term-frequency index document frequency (TFIDF). This method ignores the relationship an

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Publication Date
Fri Apr 01 2011
Journal Name
Journal Of Engineering
Membranes separation process for oily wastewater treatment
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Pilot-scale dead end microfiltration membranes were carried out to determine the feasibility of the process for treating the oily wastewater which discharge from some Iraqi factories such as power station of south of Baghdad and the general company of petrochemical industries. Polypropylene membranes (cylindrical shape) with different pore diameters (1 and 5 micron) were used to conduct the study on micromembrane process. The variables studied are oil concentration (100 – 1000 ppm), feed flow rate (20 – 40 l/h), operating temperature (31 – 50°C) and time (0 – 3 h). It was found that the flux increases with increasing feed flow rate, temperature and pore size of membrane, and decreases with increasing oil concentration and operating

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Publication Date
Thu May 06 2010
Journal Name
Journal Of Engineering
A PROPOSED PROCEDURE FOR ANALYSING REINFORCED EMBANKMENTS
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Publication Date
Wed Jan 10 2018
Journal Name
International Journal Of Science And Research (ijsr)
Results for Fuzzy Casual Stringy Differential Dissimilarity
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