The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

يعد التقويم مبدأ مهماً في العملية التعليمية لأنه يساعد في التعرف على الاختلاف بين ما ينبغي تحقيقة وما تحقق فعلاً وما يترتب على ذلك من توصيات لدعم ما تحقق فعلاً (الأهداف التربوية) وتصحيح مسار العملية التعليمية من خلال المقترحات لتلافي السلبيات التي عثرت تحقيق الأهداف الأخرى وبما أن المحتوى هو أحد عناصر المنهج المهمة وهو وسيلة المعلم في أيصال المعلومات وبقائها في ذهن المتعلم أطول فترة ممكنه من خلال تبسيط المفا

ان للمنهج المدرسي أهمية كبيرة جداً في العملية التربوية لأنه أداتها في تحقيق الأهداف التربوية المنشودة والتي تعمل على تقدم المجتمع وتطوره في مختلف الجوانب. بمعنى ان المنهج غير ثابت بل متغير ليواكب التطور والتغير الحاصل في العالم والمجتمع وهذا يعني ان المنهج المدرسي بكل عناصره والتي من ضمنها المحتوى في تطور دائم فما يصلح لفترة زمنية معينة لا يصلح لفترة زمنية قادمة مما يستلزم القيام بعملية تقويمية بشكل مستمر و

The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

The follower of the history of cinema in the world notes that cinema started recording one and these films are varied in their subjects, while the life of man was the material of these films to be in a creative artistic style.
If the Palestinian films produced by Palestinian directors do not have an impact on the local, Arab and international levels, this is due to the weakness in several technical fields or with the intention to make them bad or negligence of those who produce these films.
This research deals with the role played by Palestinian films in dealing with the internal situation from the point of view of the Palestinian media elite in terms of their exposure to films and the motives of this exposure and the expectation

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te

The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from