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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Detection capability Alttafaria for some materials using a bacterial mutagenesis system
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Tested effective Alttafaria some materials used for different purposes, system a bacterial mutagenesis component of three bacterial isolates belonging to different races and materials tested included drug Briaktin

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Publication Date
Sat Dec 31 2022
Journal Name
Wasit Journal Of Computer And Mathematics Science
An Improved Method for Hiding Text in Image Using Header Image
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The necessities of steganography methods for hiding secret message into images have been ascend. Thereby, this study is to generate a practical steganography procedure to hide text into image. This operation allows the user to provide the system with both text and cover image, and to find a resulting image that comprises the hidden text inside. The suggested technique is to hide a text inside the header formats of a digital image. Least Significant Bit (LSB) method to hide the message or text, in order to keep the features and characteristics of the original image are used. A new method is applied via using the whole image (header formats) to hide the image. From the experimental results, suggested technique that gives a higher embe

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Tuning PID Controller by Neural Network for Robot Manipulator Trajectory Tracking
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Ziegler and Nichols proposed the well-known Ziegler-Nichols method to tune the coefficients of PID controller. This tuning method is simple and gives fixed values for the coefficients which make PID controller have weak adaptabilities for the model parameters variation and changing in operating conditions. In order to achieve adaptive controller, the Neural Network (NN) self-tuning PID control is proposed in this paper which combines conventional PID controller and Neural Network learning capabilities. The proportional, integral and derivative (KP, KI, KD) gains are self tuned on-line by the NN output which is obtained due to the error value on the desired output of the system under control. The conventio

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Correlation between Paris function parameters to crack velocity for Alumina ceramics
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The question about the existence of correlation between the parameters A and m of the Paris function is re-examined theoretically for brittle material such as alumina ceramic (Al2O3) with different grain size. Investigation about existence of the exponential function which fit a good approximation to the majority of experimental data of crack velocity versus stress intensity factor diagram. The rate theory of crack growth was applied for data of alumina ceramics samples in region I and making use of the values of the exponential function parameters the crack growth rate theory parameters were estimated.

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Advanced Computer Science And Applications
Achieving Flatness: Honeywords Generation Method for Passwords based on user behaviours
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
3D Geological Modelling for Asmari Reservoir In Abu Ghirab Oil Field
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    Building a geological model is an essential and primary step for studying the reservoir’s hydrocarbon content and future performance. A three-dimensional geological model of the Asmari reservoir in Abu- Ghirab oil field including structure, stratigraphy, and reservoir petrophysical properties, has been constructed in the present work. As to underlying Formations, striking slip faults developed at the flank and interlayer normal. Abu Ghirab oilfields are located on the eastern anticlinal band, which has steadily plunged southward. 3D seismic interpretation results are utilized to build the fault model for 43 faults of the Asmari Formation in Abu Ghirab Oilfield. A geographic facies model with six different rock facies types

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Speaking Truth to Power: Core Principles for Advancing International Journalism Education
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A confluence of forces has brought journalism and journalism education to a precipice. The rise of fascism, the advance of digital technology, and the erosion of the economic foundation of news media are disrupting journalism and mass communication (JMC) around the world. Combined with the increasingly globalized nature of journalism and media, these forces are posing extraordinary challenges to and opportunities for journalism and media education. This essay outlines 10 core principles to guide and reinvigorate international JMC education. We offer a concluding principle for JMC education as a foundation for the general education of college students.

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Publication Date
Sat Jun 24 2017
Journal Name
Fac Med Baghdad
Crude Anthrax Protective Antigen Enhances Immunity For Salmonella Typhimurium in Mice
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Background: Non-host-adapted Salmonella serovar Typhimurium is a facultative intracellular bacterium, which invades and multiplies within mononuclear phagocytes in liver, spleen, lymph nodes and Peyer’s plaques. Salmonella infection is a crucial medical and veterinary problem globally. S. Typhimurium causes various clinical symptoms, from asymptomatic infection to typhoid-like syndromes in infants or highly susceptible animals, for instance mice. Objective: The present study was carried out to investigate the efficacy of anthrax protective antigen (PA)as a potent adjuvant mixed with killed Salmonella Typhimurium (S.T.) to enhance the immunization capacity of the last. Materials and Methods: Two groups of mice were immunized with either th

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Publication Date
Tue Jan 01 2019
Journal Name
Advances In Informatics And Computing In Civil And Construction Engineering: Proceedings Of The 35th Cib W78 2018 Conference: It In Design, Construction, And Management
Technology alternatives for workplace safety risk mitigation in construction: Exploratory study
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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
3-D Map Producing for Groundwater Level using Kriging Interpolation Method
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The effect of the initial pressure upon the laminar flame speed, for a methane-air mixtures, has been detected paractically, for a wide range of equivalence ratio. In this work, a measurement system is designed in order to measure the laminar flame speed using a constant volume method with a thermocouples technique. The laminar  burning velocity is measured, by using the density ratio method. The comparison of the present work results and the previous ones show good agreement between them. This indicates that the measurements and the calculations employed in the present work are successful and precise

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