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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 Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Impact of Household Hazardous Waste upon the Environment Pollution
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Objectives: To determine the impact of the household hazardous waste’s aspects upon the environment
pollution .and to identify the relationship between the households’ demographic characteristics and the aspects
of household hazardous waste.
Methodology: A descriptive study is conducted between December 14th 2004 to October 20th 2005that uses of
an assessment tool. A probability (simple random sampling) of (336) principal’s households which is selected
from the zones around the (14) primary health care centers as focal points, (8) in the urban and (6) in the rural
areas of Baghdad Governorate. After reliability and validity were determined Data are collected through the use
of an assessment tool that is consist

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Foreign policy of the Trump Administration Toward the United Nations
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The Trump administration asserts that the actions of the United States are neither constrained by international organizations nor international controls, as they strive to seek a leadership position in a competitive manner, advance the reform of the United Nations in order to gain strength and support for US interests, and promote conservative social values. This negative policy is the result of the influence and mutual influence of long-term isolationism, the "American exception" and popular trends in the United States, as well as the result of the Trump administration's attempt to employ powerful means to revitalize the United States' strong position in the United Nations. However, the Trump administration’s policy toward the United

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Mechanical Engineering
Improving the Performance of the Vehicle Suspension System Using Inerter
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Publication Date
Thu Dec 20 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF THE EFFICIENCY OF AL-WAHDA PLANT IN PURIFICATION OF POTABLE WATER: EVALUATION OF THE EFFICIENCY OF AL-WAHDA PLANT IN PURIFICATION OF POTABLE WATER
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Water samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia

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Publication Date
Sun Sep 25 2022
Journal Name
Lubricants
Development of Hybrid Intelligent Models for Prediction Machining Performance Measure in End Milling of Ti6Al4V Alloy with PVD Coated Tool under Dry Cutting Conditions
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Ti6Al4V alloy is widely used in aerospace and medical applications. It is classified as a difficult to machine material due to its low thermal conductivity and high chemical reactivity. In this study, hybrid intelligent models have been developed to predict surface roughness when end milling Ti6Al4V alloy with a Physical Vapor Deposition PVD coated tool under dry cutting conditions. Back propagation neural network (BPNN) has been hybridized with two heuristic optimization techniques, namely: gravitational search algorithm (GSA) and genetic algorithm (GA). Taguchi method was used with an L27 orthogonal array to generate 27 experiment runs. Design expert software was used to do analysis of variances (ANOVA). The experimental data were

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Publication Date
Mon May 08 2017
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Structure, Diagnosis, and in the Vitro Antimicrobial evaluation of 2-amino pyridine-derived Ligand Schiff base and its complexes with Cu (II), Hg (II), Ni (II), Mn (II) and Co (II
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Publication Date
Wed Jan 01 2020
Journal Name
Desalination And Water Treatment
Stabilization of phenol trapped by agricultural waste: a study of the influence of ambient temperature on the adsorbed phenol
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Stabilization of phenol trapped by agricultural waste: a study of the influence of ambient temperature on the adsorbed phenol

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Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Using Air Guide Net in Front of the Condenser on the Performance of Automobile Air Conditioning System
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The work of this paper is an investigation to improve the condenser performance of the automobile air conditioning system by enhancing the air-side heat transfer from the condenser through the use of an air guide net installed in front of the condenser face which is basically an aluminum plate having a circular entrance shape for the air passage.  The A/C system was examined under two types of test. The first test was conducted the air guide net, while the second was done with the air guide net. The performances of the A/C system under these tests were compared. For the second type of test, the experiment was carried out with three different size of air guide net, three different circular diameters (2, 3 and 3.5 cm) a

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
The Influence of Ablation Speed on the Synthesis of Carbon Nanostructures Via Pulsed Laser Ablation of Asphalt in Ethanol
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Pulsed liquid laser ablation is considered a green method for the synthesis of nanostructures because there are no byproducts formed after the ablation. In this paper, a fiber laser of wavelength 1.064 µm, peak power of 1 mJ, pulse duration of 120 ns, and repetition rate of 20 kHz, was used to produce carbon nanostructures including carbon nanospheres and carbon nanorods from the ablation of asphalt in ethanol at ablation speeds of (100, 75, 50, 10 mm/s).  The morphology, composition and optical properties of the synthesized samples were studied experimentally using FESEM, HRTEM, EDS, and UV-vis spectrophotometer. Results showed that the band gap energy decreased with decreasing the ablation speed (increasing the ablation time), the mi

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
Study of the patterns of media frames used in the production of Arabic spring breaks in Al Arabiya channel
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production of the spot in the news channels - a study of patterns of spot media used in the production of spring breaks Arab Al-Arabiya

 The spacers news in Arabic, one of the messages that seek channel output are fit and policy on the one hand and meet the needs of viewers for information intensive and image influential to find out the latest developments on the Arab arena, especially the Syrian revolution on the other and thus The viewer for the type of coverage the stomach through a newsletter about the event on the one hand to keep following up on her and eager to watch the other hand

 

 

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