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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
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Some Properties of Superplasticized and Retarding Concrete Under Effect of Accelerated Curing Methods
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In recent decades, tremendous success has been achieved in the advancement of chemical admixtures for Portland cement concrete. Most efforts have concentrated on improving the properties of concrete and studying the factors that influence on these properties. Since the compressive strength is considered a valuable property and is invariably a vital element of the structural design, especially high early strength development which can be provide more benefits in concrete production, such as reducing construction time and labor and saving the formwork and energy. As a matter of fact, it is influenced as a most properties of concrete by several factors including water-cement ratio, cement type and curing methods employed.
Because of acce

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Publication Date
Sat Aug 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of HOXA1, and Ki-67 proteins of oral squamous cell carcinoma
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Background: Oral squamous cell carcinoma (OSCC) is the most prevalent malignant neoplasm of the oral cavity and constitutes a major health problem in developing. In the last 30 years, the 5-year survival rate of patients with oral SCC has not improved despite advance in diagnostic techniques. To improve early diagnosis for this deadly disease, new biological markers are needed. HOX genes encode homeodomain-containing transcription factors involved in the regulation of cellular proliferation and differentiation during embryogenesis. HOX gene expression has been described in several adult tissues, where they performed important roles in maintaining homeostasis. Few studies have suggested that HOXA1 plays a role in tumorigenesis. Besides bein

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Publication Date
Wed Nov 02 2022
Journal Name
Neuroquantology
Inhibition activity of mucilage prepared of Salvia hispanica as anti filamentary and anticancer
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An International Publisher for Academic and Scientific Journals The mucilage of white and black chia seeds were extracted and determining their contents of bioactive compounds such as tannins, glycosides, flavonoids, phenols, and studying their activity as anti-filamentary and anticancer. Results showed that tannins exist in white chia seeds with 35%while it is 38% in black seeds, flavonoids represent 0.98mg/ml in white chia seeds and 1.5 mg/ml for black seeds. Both kinds of seeds showed anti-filamentaryactivity, the inhibition ratio was 86.5% for white seeds and 97.3% for black seeds. Chia black seeds showed anticancer activity and the inhibition of the tumor muscle cell line ratio (GI%) was 34.8% at 50mg/ml concentration and 88.4%

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Publication Date
Sat Dec 01 2012
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Formulation and In Vitro Evaluation of Mucoadhesive Antimicrobial Vaginal Tablets of Ciprofloxacin Hydrochloride
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Ciprofloxacin is a broad spectrum fluoroquinolone, effective in the treatment of a wide range of infections, including genitourinary tract infections.In this study, bioadhesive vaginal tablets of ciprofloxacin hydrochloride were prepared by direct compression method using a combination of bioadhesivepolymers carbopol 934P(Cp), carboxymethylcellulose (CMC) and sodium alginate (SA) in different ratios.The prepared tablet formulations were characterized by measuring their swelling capacity, surface pH, bioadhesive properties, and in-vitro drug dissolution. It was found that the bioadhesive force was directly proportional to carbopol 934P content in different formulae and was further enhanced by the inclusion of carboxymethylcellulose.

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Publication Date
Mon Dec 29 1997
Journal Name
كلية العلوم للبنات
Synthesis And Studies Of Complexes Of Some Elements With 2-Mercaptohiazole (2-HMBT)
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Synthesis And Studies Of Complexes Of Some Elements With 2-Mercaptohiazole (2-HMBT)

Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Use of Coliphages as an indicators of enteroviruses and faecal pollution in Water
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In spite of increasing clinical cases which caused by enteroviruses transferred by water and no documents about entericviruses in the Iraqi water standards. The use of coliphages as an indicator of enteroviruses and fecal pollution were suggested two procedures were applied . The first is Two-Step Enrichment Method and the second is Single Agar Layer Method. Both methods gives good results in Identification of coliphages through testing fifty different water samples (Tap water, Surface water and Bottled water) the study shows the presence of coliphages in fourteen samples.

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Publication Date
Sat May 27 2017
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis, Preliminary Antimicrobial Evaluation and Molecular Docking of new Schiff bases of Ceftizoxime
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Schiff bases of Ceftizoxime sodium were synthesized in an attempt to improve the antimicrobial spectrum of Ceftizoxime. Aminothiazole ring of Ceftizoxime is linked directly through an imino group to different aromatic aldehydes reacted by nucleophilic addition using trimethylamine (TEA), as a catalyst and refluxed in methanol. The antimicrobial activity was evaluated for such Schiff bases using disc diffusion method. Molecular docking was conducted on certain penicillin-binding proteins (PBPs) and carboxypeptidases using 1- click docking software. Schiff bases of Ceftizoxime were prepared with reasonable yields and their chemical structures were confirmed by spectral analysis (FTIR, 1H-NMR) and elemental microanalysis (CHNS). The antibacter

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Publication Date
Thu Sep 15 2022
Journal Name
Bionatura
Submission and Phylogenetical of Local Isolated Trichophyton interdigitale of Iraqi Patients in NCBI
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Dermatophytes are species with slight genetic variation, and are yet several uncertainties about the differences among species. This study aims to isolate and diagnose the Trichophyton interdigitale by molecular technique and to reveal the phylogenetic distance and similarity of the Iraqi isolates to other isolates from the globe, in addition, to submit the obtained sequences to the NCBI database. This study included 86 with multiple lesions on different parts of the body. The results showed different variations within the ITS gene between the isolates. It was concluded that Trichophyton interdigitale in Iraqi isolates had two types of substitution variations (Transition and Transversion) different than global isolates. Moreover, it

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Publication Date
Mon Jan 01 2018
Journal Name
Asian Journal Of Chemistry
Levels and Distribution of Trace Metals in Surface Soils of Al-Diwaniya, Iraq
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In this work, monitoring of monthly variation (from May 2016 to October 2016) in the concentration of the metals (Co, Zn, Cd, Pb, Ni and Fe) from Al-Diwaniya city of Iraq. Investigation about the pollution with these metals was achieved from five selected sites locate in study area by flame atomic absorption spectroscopy. The results showed a wide variation in the levels of heavy metals from site to site and from month to month. A total of 180 surface soil samples were analyzed to detecting the pollution with selected samples. The resultsshowed that the highest concentration with Ni was 6.290 mg kg-1 while the lowest concentration detected with Ni was 0.080 mg kg-1. The results of pollution index (enrichment factor, contamination factor, po

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Veterinary Sciences
Isolation and molecular detection of enterotoxigenic Staphylococcus aureus from raw milk of cows
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