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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
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Comparison between the efficiency of serological tests for Identification of Brucellosis
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Five serological methods for detection of Brucella were compaired in this study, Four of the methods are commonely used in the detections:- 1-Rose-Bengal: as primary screening test which depends on detecting antibodies in the blood serum. 2-IFAT: which detects IgG and IgM antibodies in the serum. 3-ELISA test: which detects IgG antibodies in the serum. 4-2ME test: which detects IgG antibodies The fifth methods. It was developed by a reasercher in one of the health centers in Baghdad. It was given the name of spot Immune Assay (SIA). Results declares that among (100) samples of patients blood, 76, 49, 49, 37, and 28. samples were positive to Rose Bengal, ELISA, SIA, 2ME and IFAT tests, respectively. When efficiency, sensitivity and specific

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Publication Date
Wed Aug 21 2019
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Evaluation of the Performance of Glasphalt Concrete Mixtures for Binder Course
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Publication Date
Sun Feb 25 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
THE EFFICIENCY OF GUM-SILICA CMPOSITE FOR REMOVING OF WASTEWATER TURBIDITY
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A novel mixed natural coagulant has been developed to remove sewage pollutants and heavy metals from Qanat- al- Jayesh by using low cost adsorbent natural materials. In these materials, significant interaction contains Arabic gum mixed with extracted silica from rice husk ash (natural coagulants) by the Batch device approach, using two variables, pH values ranging from 5-8 and contact times between 0.25-5 hrs. All wastewater samples were collected after treatment by adsorbents and examined for determination of residual heavy metal concentrations: Pb, Ni, Zn and Cu by atomic absorption spectroscopy (AAS), turbidity, pH, total dissolved salts (TDS), electrical conductivity (EC) and total salinity (TS). The results obtained indicate Th

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Double Stage Cumulative Shrunken Bayes Estimator for the variance of Normal distribution for equal volume of two sample
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In this article we study the variance estimator for the normal distribution when the mean is un known depend of the cumulative function between unbiased estimator and Bays estimator for the variance of normal distribution which is used include Double Stage Shrunken estimator to obtain higher efficiency for the variance estimator of normal distribution when the mean is unknown by using small volume equal volume of two sample .

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Publication Date
Wed Oct 28 2015
Journal Name
International Journal Of Medicine And Pharmaceutical Sciences (ijmps
THE STUDY OF NUCLEAR REACTIONS FOR PRODUCTION OF ISOTOPES FOR MEDICAL RADIOACTIVE ARSENIC BY USING DIFFERENT CROSS SECTIONS
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This presented study is to make comparison of cross sections to produce 71As, 72As, 73As and 74As via different reactions with particle incident energy up to 60 MeV of alpha 100 MeV of proton as a part of systematic studies on particle-induced activations on enriched Ge, Ga, Rb and Nb targets and neutron capture. Theoretical calculation of production yield, and suggestion of optimum reaction to produce 71As, 72As, 73As and 74As, based on the main published and approved experimental results of excitation functions were calculated.

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Study of the hadeeth saying "peace be upon him" ("Allaah is enough for me to solve your harams, and sing me for your goodness")
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I dealt with this study of one of the hadiths of the Prophet and judged him after studying his deed, especially one of his narrations for the similarity in his name and the name of his father (Abdul Rahman bin Ishaq) Is he a civil "Sadok" or Wasti "weak" and they are in one layer which is called in the science of Hadith (agreed And after a review of Kutkut translations and wound and amendment and other evidence and evidence that it was "weak" and not as he went to him and asserted by the updated Muhammad Nasser al-Din al-Albani may God have mercy on him that in Sindh is a civil rule for the hadeeth "Hassan" and not as said The hadeeth is “weak” because he showed that it is the weak Wasti.
I ask God to be successful in this work an

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
A Study in Tess of the D’Urbervilles as A Call for Liberal Education for Women
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Amongst the literary writers who used their art to direct the attention towards the issue of woman and her rights in a proper life is the English poet and novelist Thomas Hardy (1840-1928), who has been praised for his “openness to the feminine principle” 1 as Irving Howe put it. Hardy’s wide readings have changed his way of dealing with and thinking about so many critical issues which started to float on the surface of the English society during the mid and late of the 19th century. His readings for a number of writers, who seem of huge impact on his writings as he later admits that – “[his] pages show harmony of view with

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Calculation of Lambda Doubling for 7LiH1 molecule Using the System band emission for electronic transmissions
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The A2?u-X1?g+ emission band system of 7LiH1 molecule has been calculated for Lambda doubling. The relation between wave number ?p , ?Q , ?R conducted the energies of the state of rotation F (J), and (J + 1) with rotational quantum number J, respectively, of 7LiH1 molecule for statehood A2?u using the rotation, fixed vibrational states of both the ground and raised crossovers vibrational against ???= 0 to V ' = 0-4using rotational levels J = 0 to J = 20 have found.

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Publication Date
Wed Dec 13 2023
Journal Name
Iraqi Journal Of Architecture And Planning
Geospatial Techniques for Preparing the Requirements of 3D Modeling for Smart City Planning- Review paper
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Developing smart city planning requires integrating various techniques, including geospatial techniques, building information models (BIM), information and communication technology (ICT), and artificial intelligence, for instance, three-dimensional (3D) building models, in enabling smart city applications. This study aims to comprehensively analyze the role and significance of geospatial techniques in smart city planning and implementation. The literature review encompasses (74) studies from diverse databases, examining relevant solutions and prototypes related to smart city planning. The focus highlights the requirements and preparation of geospatial techniques to support the transition to a smart city. The paper explores various aspects,

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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