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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 Baghdad College Of Dentistry
Oral health knowledge and practices of women attending dental clinics of Baghdad University
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Background: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb

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Publication Date
Wed Oct 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Interaction of Corrosion-Cumulative Fatigue and Shot Peening of 1100-H12 Aluminum Alloy
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Abstract

    Corrosion-fatigue occurs by the combined actions of cyclic loading and corrosive environment. The effect of shot peening on cumulative corrosion-fatigue life of 1100-H12 Al alloy was investigated. Before fatigue testing, specimens were submerged in 3.5%NaCl solution for 71 days. Constant fatigue tests were performed with and without corrosive environment. Cumulative corrosion-fatigue tests were also carried out in order to determine the fatigue life before and after shot peening. The constant fatigue life was significantly reduced due to corrosive environment and the endurance fatigue limit was reduced by 13% compared with dry fatigue. In case of shot peening the cumul

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Biosynthesis, characterization, and applications of aluminum oxide nanoparticles using aqueous extract of Cinnamon
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Publication Date
Tue Feb 12 2019
Journal Name
Biochemical And Cellular Archives
TOXIC EFFECTS OF ABRUS PRECATORIUS EXTRACT ON LIVER AND KIDNEY OF ALBINO MICE
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Abrus precatorius L. is an important medicinal plant belonging to family Fabaceae. The present study was conducted to perform pre-clinical safety evaluation and study the pharmacological effects of the ethanolic seeds extract of A. precatorius in management of pain, psychiatric and neurological conditions. Acute toxicity was performed to study the general behavioural pattern of mice after treatment with the test extract (single doses of 1000, 2000, 3000,4000,5000 mg/kg, body weight) and sub-acute toxicity studies were performed to study the toxic effects of the test extract (1000,2000,3000 mg/kg, per os for 14 days) on different haematological parameters, body and organ weight and histopathology of liver and kidney. The toxicological evalua

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Frequency Dependence of AC Resistivity and Dielectric Behavior of Lithium-Manganese Soft Ferrites
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Lithium–Manganese ferrites having the chemical formula (Li0.5-0.5x Mnx Fe2.5-0.5x O4), (0 ≤ x ≤ 1) were prepared by double sintering powder processing. The density of the ferrite increased with Mn content while the porosity was noticed to decrease. The dielectric constant was found to increase at high frequencies more rapidly than the low ones. The dielectric constant found to decrease with Mn content. The decrease in loss factor with frequency agreed with Deby’s type relaxation process. A maximum of dielectric loss factor was observed when the hopping frequency is equal to the external electric field frequency. Manganese substitution reduced the dielectric loss in ferrite. The variation of tanδ with frequency shows a similar na

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Manifestations of Selfhood and Otherness in Indian Schools of Photography: رشا اكرم موسى
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The current research addressed (the manifestations of selfhood and otherness in Indian schools of photography) through studying the concept of selfhood and otherness and their manifestations in Indian miniatures scenes for the period (1625-1790). The researcher, in the first chapter, sought to clarify the research problem, importance, and the need for it, in addition to the objective of the study represented by the following: "how did selfhood and otherness manifest in the Indian schools of photography?". The researcher, then, concluded the aforementioned chapter by defining the terms that have direct relation to the title and the objectives of the research. As for the second chapter, it consists of an overview for the theoretical framew

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Multimodal Analysis of Hyperbolic Devices in Advertisements of Health and Beauty Products
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         This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal).  Methodology of this

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Effect of sulphur on soil pH, growth and productivity of rape seed plant
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A field trial was conducted in Experimental Station of The Field Crops Department – College Of Agriculture In Abu Ghraib, University of Baghdad to assess the effect of sulphur applications and the time after application on pH and EC of soil sample solutions ,and on the growth and yield of rape seed (Brassica napus L.)A split plot design was used with four replications , The main plot included four sulphur applications levels (0,2000,3000,4000Kg S/ha) the sub plot were the time after application (0,1,2,and 3 moths) .Sulphur application significantly decreased soil pH value ,although that decrease reached minimum parameter after two months from application date .Rather increment of sulphur application level significantly raised soil EC val

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Publication Date
Sun Jan 01 2023
Journal Name
Petroleum And Coal
Analyzing of Production Data Using Combination of empirical Methods and Advanced Analytical Techniques
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Scopus
Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Synthesis and study of some physical properties of cadmium oxide CdO thin films
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