This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required.
إدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو
ملامح من فكرة القانون الطبيعي في حضارة العراق القديم
The family is e Social first come into contact with filial friction direct and continuing as is the social environment the first to grow the patterns of socialization that make up the life of the individual in the future , especially in forming the personality of both social and cultural , the family's work to lay the foundations of standards called the system value , which is ( religious teachings - customs - traditions - norms ) and is on its way interaction values between family members as well as the transfer of expertise , knowledge and models of behavioral by parents to their children , which will be in accordance with the type of interactions and social relations is also affected dev
... Show MoreThe organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses.
The Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,
Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.
The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif
... Show MoreThe words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices
Arab and Muslim scholars have made influential contributions to the development of mathematics by providing it with many achievements and inventions. This research presents the most important of these achievements and assistance in mathematics during the period of the Islamic Renaissance for different Arab and Muslim Scholars. One of the clearest and most prominent examples of these achievements is the establishment of the science of algebra and the discovery of zero and added to the numbers by the Muslim Scholar of Al-Khwarizmi, which facilitated the solution of many arithmetic problems and issues to this day.