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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
Sat Sep 01 2012
Journal Name
2012 International Conference On Statistics In Science, Business And Engineering (icssbe)
A proposal method for selecting smoothing parameter with missing values
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In this paper we proposed a new method for selecting a smoothing parameter in kernel estimator to estimate a nonparametric regression function in the presence of missing values. The proposed method is based on work on the golden ratio and Surah AL-E-Imran in the Qur'an. Simulation experiments were conducted to study a small sample behavior. The results proved the superiority the proposed on the competition method for selecting smoothing parameter.

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Publication Date
Tue Jan 01 2013
Journal Name
International Journal Of Application Or Innovation In Engineering & Management (ijaiem)
Probabilistic Neural Network for User Authentication Based on Keystroke Dynamics
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Computer systems and networks are increasingly used for many types of applications; as a result the security threats to computers and networks have also increased significantly. Traditionally, password user authentication is widely used to authenticate legitimate user, but this method has many loopholes such as password sharing, brute force attack, dictionary attack and more. The aim of this paper is to improve the password authentication method using Probabilistic Neural Networks (PNNs) with three types of distance include Euclidean Distance, Manhattan Distance and Euclidean Squared Distance and four features of keystroke dynamics including Dwell Time (DT), Flight Time (FT), mixture of (DT) and (FT), and finally Up-Up Time (UUT). The resul

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Partial Level Densities for Neutron Induced Pre-equilibrium Nuclear Reactions
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The state and partial level densities were calculated using the corresponding formulas that are obtained in the frame work of the exciton model with equidistant spacing model (ESM) and non-ESM (NESM). Different corrections have been considered, which are obtained from other nuclear principles or models. These corrections are Pauli Exclusion Principle, surface effect, pairing effect, back shift due to shell effect and bound state effect . They are combined together in a composite formula with the intention to reach the final formula. One-component system at energies less than 100 MeV and mass number range (50-200) is assumed in the present work. It was found that Williams, plus spin formula is the most effective approach to the composite

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Publication Date
Sun Jan 01 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
A reliable numerical simulation technique for solving COVID-19 model
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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Statistical Model for Polarization Mode Dispersion in Single Mode Fibers
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As the bit rate of fiber optic transmission systems is increased to more than , the system will suffer from an important random phenomena, which is called polarization mode dispersion. This phenomenon contributes effectively to: increasing pulse width, power decreasing, time jittering, and shape distortion. The time jittering means that the pulse center will shift to left or right. So that, time jittering leads to interference between neighboring pulses. On the other hand, increasing bit period will prevent the possibility of sending high rates. In this paper, an accurate mathematical analysis to increase the rates of transmission, which contain all physical random variables that contribute to determine the transmission rates, is presen

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Engineering
Scheme for Generating True Random Numbers using Electro-mechanical Switches
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This paper proposes a novel method for generating True Random Numbers (TRNs) using electromechanical switches. The proposed generator is implemented using an FPGA board. The system utilizes the phenomenon of electromechanical switch bounce to produce a randomly fluctuated signal that is used to trigger a counter to generate a binary random number. Compared to other true random number generation methods, the proposed approach features a high degree of randomness using a simple circuit that can be easily built using off-the-shelf components. The proposed system is implemented using a commercial relay circuit connected to an FPGA board that is used to process and record the generated random sequences. Applying statistical testing on the exp

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Evaluating Roads Network Connectivity for Two Municipalities in Baghdad-Iraq
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The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstraction and examin

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Publication Date
Sun Sep 01 2013
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Which plow is more suitable for tillage farming in Iraq?
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There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.

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Scopus
Publication Date
Wed Oct 01 2008
Journal Name
2008 First International Conference On Distributed Framework And Applications
A strategy for Grid based t-way test data generation
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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Neuro-Self Tuning Adaptive Controller for Non-Linear Dynamical Systems
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In this paper, a self-tuning adaptive neural controller strategy for unknown nonlinear system is presented. The system considered is described by an unknown NARMA-L2 model and a feedforward neural network is used to learn the model with two stages. The first stage is learned off-line with two configuration serial-parallel model & parallel model to ensure that model output is equal to actual output of the system & to find the jacobain of the system. Which appears to be of critical importance parameter as it is used for the feedback controller and the second stage is learned on-line to modify the weights of the model in order to control the variable parameters that will occur to the system. A back propagation neural network is appl

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