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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
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Studying the Effect of Variables on Acyclovir Microsponge
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The aim of the present investigation was to develop a microsponge delivery system of acyclovir to control its release when applied topically thereby reducing dosing frequency and enhancement patient compliance. The microsponges were produced by the oil in oil emulsion solvent diffusion method. The effect of different formulation and process variables such as internal phase volume, polymer type, drug-polymer ratio, stirring speed and stirring duration on microsponge production yield, loading efficiency, particle size and in-vitro drug release was evaluated. The result showed that the microsponge F2 prepared from Eudrajet RS polymer had optimum physical properties regarding the loading efficiency of 99.71_+ 0.7% and product
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Scopus (5)
Scopus Crossref
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Fri May 30 2014
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Parasitoid of the genus Liriomyza Mik. in Iraq
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Fri Sep 30 2016
Journal Name
Advances In Bioresearch
Study of the Pest insects in Plastic Houses
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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Study the Structure Properties of Semiconductor Film Multilayered
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In this research was study the effect of increasing the number of layers of the semiconductor films as PbS on the average grain sizes and illustrate the relationship between the increase in the average grain size and thickness of the membrane, and membrane was prepared using the easy and simple and does not need the complexity of which is that the chemical bath , and from an X-ray diffraction found that the material and the installation of a random cubic and when increasing the number of layers deposited note the emergence of a number of vertices of a substance and PbS at different levels but the level is more severe (200) as well as the value is calculated optical energy gap and found to be not affected by increase thickness and from th

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Sports Marketing in Customer Value
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Sports marketing is one of the most important areas to attract capital and the most important economic activities at the present time and the sports field is one of the most important areas that can be used in marketing products and services and the need for sports marketing in Iraq is shown to increase the benefits and returns of sports clubs due to a lack of material resource and weakness In the available capabilities presented to it. The research problem was the lack of sufficient knowledge of the role of sports marketing in the value of the customer by members of the administrative body of Iraqi sports clubs. The research aims to know the role of sports marketing in the value of the customer in the Iraqi Premier League clubs.

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Crossref (1)
Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Middle East Research Journal
The Critical Components Of Developing English Language Curriculum
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This study aims to discuss how English Language Textbook (ELT), used in Iraqi schools, can be developed. All Iraqi teachers in Iraq spend much time using ELT textbooks in classrooms, and most of the Iraqi students depend on these textbooks to learn and improve the English language, so choosing an appropriate ELT textbook is so essential. A suitable book must include critical components that fit teachers' and students' needs. The quality of ELT textbooks has been improved dramatically in recent years, even though these textbooks still do not meet students' needs, especially in language communication skills. This study seeks to investigate the most critical components that may make the ELT textbooks are more influential and interactive for Ir

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Civil Administration on the Suburbs of Al–Kufa
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We have found through research , that administrative institutions on the outskirts of Kufa and their management is not as important as administrative institution in place that were associated with it and subject to its control ,as it often was express power , or poor ( if true ) expression , directors of the center for the suburbs , as it became clear to our diversity of those administrative institutions and prominent role in the interest of the affairs of the people and society in all aspects of life , and are the functions and different staff from the highest authority the suburbs represented by house of representatives ( the workers ) ,then workers abscess and Al-dhaqan and not to mention for other jobs came the actions of Bhaltsier a

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The nonlinear optical properties of Epoxy/Alumina Nanocomposites
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Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Semantic Exchange A study of rooting the term
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The term "semantic exchange" was popularized in Arabic, especially in derivatives, grammatical structures, etc., but it came under different names or terms, including deviation, deviation, transition, displacement, tooth breach, replacement, attention, etc. In the rooting of this term through its study in language and terminology, and among linguists, grammar and others, we have reached a number of results, including The existence of a harmonization between the lexical and idiomatic meaning of the term exchange, and the phenomenon of semantic exchange is a form of expansion in language, and that the first language scientists They had turned to this And studied under Cairo for different names, as noted above.

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Publication Date
Sat Jun 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Mud Compositions on the Rheological Behavior
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The aim of this work is to study the effect of mud compositions on it’s rheological behavior under high temperature conditions. Seventeen samples of five types of water base mud in which (fresh water bentonite mud. Lignosulphonate mud, gypsum mud, polymer mud, and salt saturated mud) were tested with different temperatures using the fann viscometer model 50-c. All the tested samples, except the fresh water bentonite mud, have the same trend reduction in both plastic viscosity and yield point with increasing temperature. Six rheological models has been adapted: Bingham plastic, power law, Casson model represent the laboratory data accurately  

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