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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 Feb 19 2016
Journal Name
International Journal Of Pure And Applied Mathematics
THE ROLE OF DYNAMIC PROGRAMMING IN THE DISTRIBUTION OF INVESTMENT ALLOCATIONS BETWEEN PRODUCTION LINES WITH AN APPLICATION
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At present, the ability to promote national economy by adjusting to political, economic, and technological variables is one of the largest challenges faced by organization productivity. This challenge prompts changes in structure and line productivity, given that cash has not been invested. Thus, the management searches for investment opportunities that have achieved the optimum value of the annual increases in total output value of the production line workers in the laboratory. Therefore, the application of dynamic programming model is adopted in this study by addressing the division of investment expenditures to cope with market-dumping policy and to strive non-stop production at work.

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Publication Date
Mon Sep 28 2015
Journal Name
Journal Of Parasitic Diseases
The effect of toxoplasmosis on the level of some sex hormones in males blood donors in Baghdad
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Toxoplasma gondii is a unique intracellular parasite, which infect a large proportion of the world population, but uncommonly causes clinically significant disease. The present study was performed to estimate the prevalence of toxoplasmosis in 400 apparently healthy blood donor males, their ages were between 18 and 57 years using enzyme linked immunosorbent assay, and to examine the effects of infection on total testosterone, free testosterone and follicle stimulating hormone (FSH) levels in their sera. Seroprevalence showed 10 (2.5 %) and 121 (30 %) of them had IgM and IgG antibodies respectively. Both acute and chronic toxoplasmosis in males recorded higher significant (P < 0.05) mean concentration for total and free testosterone hormone,

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Four Lateral Methyl Groups on The Thermotropic Behavior of Azo Liquid Crystal Homologous Series
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  Twenty binary liquid crystalline mixture diagrams were investigated with polarizing microscope and differential scanning calorimeter (DSC). Four binary mixture diagrams were constructed to identify the smectic phase which is found to be the same in all components of the homologous series (4-n-alkoxy -2, 3, 5, 6-tetra methyl-4-n-alkoxy azo benzene) (nPA4M). The fifth binary mixture diagram was between the (6PA4M) and the reference liquid crystal compound, terephthlylidene-bis (4-n-butylanaline) (TBAA) to   identify the type of smectic mesophase of these compounds, and the results obtained were compared with the literature. To study the effect of the 4 methyl lateral groups on the thermotropic behavior of the (nPA4M) homol

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Representations of the place in the drawings of Nuri al-Rawi: زينب سعد عزالدين-محمد جلوب جبر
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The place and environment in which the artist lives is considered one of the influences and drivers active in him, thus determining his style and artistic direction later, and in our research we have dealt with the effect of place and environment in the drawings of Nuri al-Rawi and the extent of their reflection on the general, so the research came within two frameworks: The first is the methodological framework that represents We have the problem of the research, its importance, its goal and the limits of research in it in addition to defining terms. As for the theoretical framework, the study dealt with two topics, the first of which included the topic (Nuri the narrator, the environment and the place) dealing with the role and effect

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Characteristics of compositions in the audio format of the artist Khaled Mohamed Ali: مراد نصير أحمد حمدي
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  The research includes studying melodic and rhythmic properties, In the audio format for Iraqi musicians. The audio form is one of the important methodological forms in Arab music in general and Iraqi music in particular. It showcases its characteristics, features, internal form, and how important it is in Iraqi music.
Addressed ((the systematic framework)) presenting the research problem and the need for it. Its importance, purpose and limitations of its research, which included music ((Khaled Muhammad Ali)) as a human limit to reveal its characteristics in the composition of the audio form. And define the terms included in the research. And included ((theoretical framework)) on three topics .. The first: composing. The second

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Building a mathematical model of the transportation problem under the dynamics of demand restrictions with practical application
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Abstract\

In this research we built a mathematical model of the transportation problem  for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Using of Different Satellite-Derived Indices to Detect the Spatiotemporal Changes of the Al-Razzaza Lake, Iraq
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          Remote sensing and GIS applications (Geoinformatics tools) involve a wide range of techniques for providing a solution for future water resources management and offer an excellent means to improve knowledge of sustainable planning. Al-Razzaza is the second largest lake in Iraq; it is a common source of fishery fortune and floodwater reservoir in southwestern Iraq. In recent years, the lake faced a noticeable amount of desiccation, which is considered a threat to the biodiversity and wildlife of the lake. The study aimed to detect the Lake's spatiotemporal changes from 1988 to 2018. Multi satellite-derived indices were investigated for the extracting of the lake water body. Results showed that the lake volume decrea

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The significance of the additional verb in Al-shakshakiah sermon of Imam Ali (peace be upon him)
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The contextual clues researcher guide to determine the meaning of the word is likely to several meanings, was contextual clues Dalili in determining the meanings morphological acts whipped in a sermon Alhqhqih.
And meanings are endless on the contrary language words used to express these meanings, we find that one word may be used to express more than one meaning, leading to the phenomenon of semantic possibility.
So it was inevitable that contain language text on the signs designate the reader and listener and researcher to identify the intended meaning, and these signs are contextual clues in the text.
Actual formulas whipped features from other formulas morphological Pkthertha frequent use and the large number of meanings men

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Recent Development-2 of CADTEL Software: The Optimum Conditions of Scherzer Imaging in the Electron Magnetic Lenses
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     CADTEL software was developed to provide the simplest and most versatile computing resource that a wide range of skilled researchers and designers can use.  In this paper, a development on this program, relying  on sixteen mathematical models, produced  a new version of CADTEL software package  which focuses on the optimum conditions of Scherzer imaging for round electron magnetic lenses.. These models depend on synthesis procedure which is mainly designed to work with the inverse design problem, and represent the axial magnetic flux density of desirable electron magnetic lens which can be proposed or selected ,  using the four (zero, low, high, infinite) magnification states.  The p

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the application of total quality management in Karkh Maternity Hospital from the perspective of health staff
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 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

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