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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 Jan 01 2016
Journal Name
Journal Of The College Of Basic Education
Simultaneous Determination of Cephalexin and Cefixime by First and Second Derivative Ultraviolet Spectrophotometry
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A new spectrophotometric method for individual and simultaneous determination of cefixime and cephalexin depending on the first and second derivative mode techniques. The first and second derivative spectra of these compounds permitted individual and simultaneous determination of cefixime and cephalexin in concentration interval of (4– 24μg.ml-1 ) by measuring the amplitude of peak-to-base line, pea to peak at certain wavelengths and the area under peak at selected spectrum intervals. The methods showed reasonable precision and accuracy and have been applied to determine cefixime and cephalexin in two different pharmaceutical preparations.

Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Mixtures of beeswax and paraffin their importance in bee culture and their role
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Proved the validity of all mixtures or not to accept the bees and then resistant infection worm wax Minor has accepted honey bee colonies all mixtures beeswax with paraffin wax industrial all ratios used made ??of a mixture to DVD waxy full and used naturally in breeding Houdnth In store honey and pollen evendiversified Bravian and natural wax

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Preparation and Characterization of Silver Nanoparticles and its Medical Application against Pathogenic Bacteria
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The fabrication of Solid and Hollow silver nanoparticles (Ag NPs) has been achieved and their characterization was performed using transmission electron microscopy (TEM), zeta potential, UV–VIS spectroscopy, and X-ray diffraction (XRD). A TEM image revealed a quasispherical form for both Solid and Hollow Ag NPs. The measurement of surface charge revealed that although Hollow Ag NPs have a zeta potential of -43 mV, Solid Ag NPs have a zeta potential of -33 mV. According to UV-VIS spectroscopy measurement Solid and Hollow Ag NPs both showed absorption peaks at wavelengths of 436 nm and 412 nm, respectively. XRD pattern demonstrates that the samples' crystal structure is cubic, similar to that of the bulk materials, with

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Publication Date
Fri Sep 21 2018
Journal Name
Materials Research Express
Geometries, electronic properties and stability of molybdenum and tungsten nitrides low-index surfaces
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Motivated by the vital role played by transition metal nitride (TMN) composites in various industrial applications, the current study reports electronic properties, thermodynamic stability phase diagram, and vacancy formation energies of the plausible surfaces of NiAs and WC-type structures of δ3-MoN and δ-WN hexagonal phases, respectively. Low miller indices of various surface terminations of δ3-MoN and δ-WN namely, (100), (110), (111), and (001) have been considered. Initial cleaving of δ3-MoN bulk unit cell offers separate Mo and N terminations signified as δ3-MoN (100): Mo, δ3-MoN(100):N, δ3-MoN(111):Mo, δ3-MoN(111):Mo, and δ3-MoN(001):Mo. However, the (110) plane reveals mix-truncated with both molybdenum and nitrogen atoms i

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Publication Date
Wed Oct 13 2021
Journal Name
Egyptian Journal Of Chemistry
Synthesis and Characterization and Thermal Properties of New Linked Azo-Phenol-Formaldehyde Resins
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Publication Date
Tue Nov 01 2022
Journal Name
Chemical Methodologies
Synthesis and Characterization of New Substituted Coumarin Derivatives and Study Their Biological Activity
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New substituted coumarins derivatives were synthesized by using nitration reaction to produce different nitro coumarin isomers which were separated from these isomers by using different solvent, and the reduction of nitro compounds was done to give corresponding amino coumarins. Temperature and reaction time of reaction were very important factors in determining the most productive nitro isotopes. A low temperature for three hours was sufficient to give a high product of a compound 6-nitro coumarin while increasing the temperature for a period of twenty-four hours that gave a high product of 8-nitro-coumarin. The synthesized compounds were confirmed by FT-IR,1 H-NMR, and13 C-NMR spectroscopy and all final compounds were tested for their ant

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Publication Date
Sat Oct 31 2020
Journal Name
The Egyptian Journal Of Otolaryngology
Incidence and recovery of smell and taste dysfunction in COVID-19 positive patients
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Abstract<sec> <title>Background

This study aims to find the chemosensitive dysfunction incidence in COVID-19-positive patients and its recovery.

We collected the data from sixty-five patients, all COVID-19 positive, quarantined in-hospital between 5 April 2020 and 17 May 2020, by a questionnaire distributed in the quarantine ward.

Results

Smell dysfunction appeared in 89.23% with or without other symptoms of COVID-19. 39.66% of them recovered the sense of smell. Taste dysfunction found in 83.08% patients with other COVID-19 symptoms. Only 29.63% of them recovered. The recovery took 1–3 weeks, and most

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Crossref (11)
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Publication Date
Fri Mar 01 2024
Journal Name
Al-khwarizmi Engineering Journal
Quantitative Analysis of Isometric Ankle Torque and Muscle Activity during Dorsiflexion and Plantarflexion
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  Foot and ankle movements are essential in various activities like walking, running, and balance, where the mechanics of these movements are affected by the muscles around the ankle joint [1,2]. In this study, the correlations between isometric ankle torque and muscle activity of the tibialis anterior (TA) and gastrocnemius (GAS) in the course of dorsiflexion and plantarflexion was investigated. Eight healthy participants were enrolled for the study, where the ankle torque and surface Electromyography (sEMG) of the main flexors were measured and analyzed. The results showed that ankle torque is higher in plantarflexion than dorsiflexion. In addition, the TA has greater muscle activity during dorsiflexion, while the GAS presents higher ac

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Publication Date
Sat Nov 01 2014
Journal Name
Journal Of Next Generation Information Technology
The effect of the smoothing filter on an image encrypted by the blowfish algorithm then hiding it in a BMP image
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order to increase the level of security, as this system encrypts the secret image before sending it through the internet to the recipient (by the Blowfish method). As The Blowfish method is known for its efficient security; nevertheless, the encrypting time is long. In this research we try to apply the smoothing filter on the secret image which decreases its size and consequently the encrypting and decrypting time are decreased. The secret image is hidden after encrypting it into another image called the cover image, by the use of one of these two methods" Two-LSB" or" Hiding most bits in blue pixels". Eventually we compare the results of the two methods to determine which one is better to be used according to the PSNR measurs

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Impact of Cognitive Behavior Program Based on Meichenbaum Theory in Reducing the Negative Emotional Sensitivity among the Intermediate Stage Students
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The aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i

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