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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 Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
(A Message in Nile) For Ahmed هbn Imad ibn Yusuf al-Aqfhasi
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Ahmed ibn Imad ibn Yusuf al-Aqfhasi (808 AH / 1405 AD) is a small message that speaks about the Nile River in all its sides, despite its limited papers, but it is one of the manuscripts of the important geographical literature for its geographical, historical, religious and grammatical information. it was not limited to the information of the author alore, but taken from many sources below, which added to the importance of the fact that it has saved us the names of the sources that preceded him in mentioning this river with the names of its authors.The method of the Aqfhasi was characterized by scientific methodology in writing and clarity, with reference to some of the myths that people carried in their minds about the Nile River at tha

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Ecofriendly Control for Stored-Product Pest, Oryzaephilus surinamensis (Order: Coleoptera, Family: Silvanidae)
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Dates are considered one of the most important foods consumed in Arab countries. Dates are commonly infested with the sawtoothed grain beetle, Oryzaephilus surinamensis. Consequently, the date yield, quantity, and quality (economic value and seed viability) are negatively affected. This study was designed to investigate the effectiveness of air evacuation as eco-friendly and safe control method against adult O. surinamensis. Insects were obtained from the infested date purchased from a private store in sakaka city, Aljouf region, Saudi Arabia. Air evacuation (using a vacuum pump) and food deprivation were applied to O. surinamensis, and insect mortality was observed daily in comparison with the control group (a

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Publication Date
Sun Dec 02 2018
Journal Name
Iraqi Journal Of Physics
Optical properties for TiO2 / PMMA nanocomposite thin films prepared by plasma jet
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PMMA/TiO2 homogeneous thin films were deposited by using plasma jet system under normal atmospheric pressure and room temperature. PMMA/TiO2 nanocomposite thin film synthesized by plasma polymerization. Titanium oxide was mixed with Methyl Methacrylate Monomer (MMA) with specific weight ratios (1, 3 and 5 grams of TiO2 per 100 ml of MMA). Optical properties of PMMA/TiO2 nanocomposite thin films were characterized by UV-Visible absorption spectra using a double beam UV-Vis-NIR Spectrophotometer. The thin films surface morphological analysis is carried out by employing SEM. The structure analysis are achieved by X-ray diffraction. UV-Visible absorption spectra shows that the increasing the concentration of titanium oxide added to the polym

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Publication Date
Tue Nov 01 2022
Journal Name
2022 International Conference On Data Science And Intelligent Computing (icdsic)
An improved Bi-LSTM performance using Dt-WE for implicit aspect extraction
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In aspect-based sentiment analysis ABSA, implicit aspects extraction is a fine-grained task aim for extracting the hidden aspect in the in-context meaning of the online reviews. Previous methods have shown that handcrafted rules interpolated in neural network architecture are a promising method for this task. In this work, we reduced the needs for the crafted rules that wastefully must be articulated for the new training domains or text data, instead proposing a new architecture relied on the multi-label neural learning. The key idea is to attain the semantic regularities of the explicit and implicit aspects using vectors of word embeddings and interpolate that as a front layer in the Bidirectional Long Short-Term Memory Bi-LSTM. First, we

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Publication Date
Thu Apr 20 2023
Journal Name
Fire
An Efficient Wildfire Detection System for AI-Embedded Applications Using Satellite Imagery
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Wildfire risk has globally increased during the past few years due to several factors. An efficient and fast response to wildfires is extremely important to reduce the damaging effect on humans and wildlife. This work introduces a methodology for designing an efficient machine learning system to detect wildfires using satellite imagery. A convolutional neural network (CNN) model is optimized to reduce the required computational resources. Due to the limitations of images containing fire and seasonal variations, an image augmentation process is used to develop adequate training samples for the change in the forest’s visual features and the seasonal wind direction at the study area during the fire season. The selected CNN model (Mob

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Publication Date
Tue Mar 12 2019
Journal Name
Journal Of Global Pharma Technology,
Bentonite as an adsorption surface for bromothymol blue dye from aqueous solution
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Publication Date
Mon Apr 02 2018
Journal Name
Al-nahrain Journal For Engineering Sciences (njes)
Output Feedback Adaptive Sliding Mode Control Design for a Plate Heat Exchanger
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The heat exchanger is a device used to transfer heat energy between two fluids, hot and cold. In this work, an output feedback adaptive sliding mode controller is designed to control the temperature of the outlet cold water for plate heat exchanger. The measurement of the outlet cold temperature is the only information required. Hence, a sliding mode differentiator was designed to estimate the time derivative of outlet hot water temperature, which it is needed for constructing a sliding variable. The discontinuous gain value of the sliding mode controller is adapted according to a certain adaptation law. Two constraints which imposed on the volumetric flow rate of outlet cold (control input) were considered within the rules of the proposed

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Publication Date
Wed Jul 01 2015
Journal Name
The Sai 2015
An optimal defuzzification method for interval type-2 fuzzy logic control scheme
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Publication Date
Thu Jan 06 2022
Journal Name
Kuwait Journal Of Science
AVO analysis for high amplitude anomalies using 2D pre-stack seismic data
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Amplitude variation with offset (AVO) analysis is an 1 efficient tool for hydrocarbon detection and identification of elastic rock properties and fluid types. It has been applied in the present study using reprocessed pre-stack 2D seismic data (1992, Caulerpa) from north-west of the Bonaparte Basin, Australia. The AVO response along the 2D pre-stack seismic data in the Laminaria High NW shelf of Australia was also investigated. Three hypotheses were suggested to investigate the AVO behaviour of the amplitude anomalies in which three different factors; fluid substitution, porosity and thickness (Wedge model) were tested. The AVO models with the synthetic gathers were analysed using log information to find which of these is the

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Automated method for buried object detecting using ground penetrating radar (GPR) survey
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  Ground Penetrating Radar (GPR) is a nondestructive geophysical technique that uses electromagnetic waves to evaluate subsurface information. A GPR unit emits a short pulse of electromagnetic energy and is able to determine the presence or absence of a target by examining the reflected energy from that pulse. GPR is geophysical approach that use band of the radio spectrum. In this research the function of GPR has been summarized as survey different buried objects such as (Iron, Plastic(PVC), Aluminum) in specified depth about (0.5m) using antenna of 250 MHZ, the response of the each object can be recognized as its shapes, this recognition have been performed using image processi

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