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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 Sep 15 2022
Journal Name
Al-academy
Interaction and functional structural transformation of product design
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The research discussed the propositions of functional structures and the requirements for their transformation according to the variables of use and human interaction through the variables of functions with one form products، multifunctional variables، and transforming form in one product. The patterns of user’s interaction with products were discussed through the variables of functional type، starting from defining the types of functions in the industrial product structures to: practical functions، which were classified into: informational functions، ergonomic functions، use، handling، comfort، global، anthropometric adaptation and physical postures. While the interaction variables were discussed according to the meaning fun

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Publication Date
Fri Dec 19 2014
Journal Name
Journal Of Advances In Mathematics
LEFT FIXED MAPS AND -DERIVATIONS OF KU-ALGEBRA
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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Complementary Medicine Research
Principles and Advantages of New Drug Delivery Technologie
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Advanced drug delivery systems offer undeniable benefits for drug delivery. In the past three decades, new methods have been proposed to develop a novel carriers for drug delivery. Nowadays, the major goal is to maximize therapeutic benefit while minimizing side effects. Drug delivery technique is clearly shifting from the micro to nanoscale. Nano-drug delivery systems (NDDSs) are the most promising approach utilized to improve the accuracy of drug delivery and the efficacy of drugs.In this narrative review article, we evaluate how delivery challenges associated with commercial marketed products and discuss newer DDS is being carried out to overcome these challenges .Different colloidal carrier systems such as carbon nanotube ,li

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Disadvantages of Abortion and its Impact on Society
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As we have said that the reasons for abortion are many and varied them to be for
the purpose of treatment or the protection of the mother of the loss or that the abortion
of an act intended purpose of birth control or other reasons is the statistics that are
spread in the world that about 50-60 million abortions annually in the world If this
abortion criminal who is loss of the lives of fetuses and a disgrace to the preachers to
the progressive and liberal, secular, and because they were not able to maintain
human life after leaving the obligation to approach Islam and because life support is
the highest things, which is one of the necessities of the five obligatory street
maintenance came verses warn those who un

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Stability and Dynamic Analysis of Laminated Composite Plates
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Buckling and free vibration analysis of laminated rectangular plates with uniform and non uniform distributed in-plane compressive loadings along two opposite edges is performed using the Ritz method. Classical laminated plate theory is adopted. The static component of the applied in- plane loading are assumed to vary according to uniform, parabolic or linear distributions. Initially, the plate membrane problem is solved using the Ritz method; subsequently, using Hamilton’s variational principle, linear homogeneous algebraic equations in terms of unknown are generated, the set of linear algebraic equations can be solved as an Eigen-value problem. Buckling loads for laminated plates with different combinations of bounda

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modeling and Simulation of a Fire Tube Boiler
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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Microbiological Examination of some ImportedCanned and Frozen Foods
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A number of juices, jams, canned foods and frozen fishes available in local markets were inspected with respect to microbial contamination. We have determined the total viable bacterial cell counts in these samples and the number of g(-) lactose fermentors as a bacterial indicator of food spoilage. The results indicated that most of the food items inspected, were contaminated with large numbers of different species of g(-) ,g(+), yeast and fungi and some were contained more than the maximum permissible number of pathogenic g(-) enteric E-coli, which render these food items unsafe for human consumption.

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Crossref
Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Architectural and Planning Features of Derna (Central Region)
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The city of Derna has distinctive architectural and architectural features, like other Arab and Islamic cities in the Arab West and North Africa. Its markets and shops have taken many different forms and structural forms within the urban fabric of the central commercial zone. The meeting between the various commercial and handicraft jobs and consumers within a spatial area starting with the old markets of the dark market and the agency of the harvest and vegetable market and the mosque of the old and the square of the mosque and the Red Square and the square Kharazin. It then grew linearly towards commercial hubs that were associated with the city's expansion axes. Old markets represent the architectural and planning heritage associated

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Polyimide Contain Heterocyclic
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Novel heterocyclic polyimide 5(a,b) have been synthesized based on polyacrylic backbone. The synthetic route start with nucleophilic substitution of 2-amino, or 4-amino, pyridine 1(a,b) to the polyacryloyl chloride afforded poly substituted amide 2(a,b). Another nucleophilic substitution were carried with adipoyl chloride to form polyimide chloride 3(a,b). Treatment of 3(a,b) with hydrazine hydrate afforded acid hydrazide polyimide 4(a,b), which upon cyclocondensation with carbon disulfide gave the target heterocyclic polyimide. The synthesized compounds were identified by spectroscopic methods: FT-IR, 1H-NMR and 13C-NMR.

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Crossref
Publication Date
Wed Jul 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
GEOSTATISTICAL ANALYSIS AND MAPPING OF OZONE OVER IRAQ
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    The Ozone Monitoring Instrument (OMI) measures the reflected solar radiation in the ultraviolet and visible part in the spectral range that is between 270 and 500 nm, using two channels with a spectral resolution of about 0.5 nm. Ground-level tropospheric ozone is one of the air pollutants of most concern. In the troposphere, near the Earth's surface, human activities lead to ozone concentrations several times higher than the natural background level. To evaluate the ozone distribution over Iraq, the ozone data from OMI were analyzed using geostatistical techniques. Theoretical spherical models provided the best fit for all monthly experimental variograms. The parameters of these variograms (sill, range and nugget) wer

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