The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research was based on the hypothesis that the adoption of International Auditing Standard 4400 to audit contracts in the hotel industry positively affects the report of the auditor. The researchers reached a set of conclusions and recommendations, Among the most prominent conclusions are the existence of compatibility and harmony between the international auditing standard 4400 "related services" and contracting activity in the hotel industry, by providing detailed instructions for setting and applying the audit programs according to agreed procedures. The study concluded with many recommendations, the most important of which is the need to take advantage of the guidance provided by the international auditing standard 4400 in the contracting activity in the hotel industry to develop and implement audit programs in accordance with agreed procedures.
الادب في اللغة ملكة تقصي من قامت به عن كل ما يشبنه
او هو حسن الخلق وفعل المكارم
او الظرف وحسن التناول
او الالتزام لما يندب له الانسان(1) .
وقد كثر استخدام هذه اللفظة في التراث فقيل ادب الطبيب ، وادب الوزير، وادب القاضي ، وادب المائدة ، وادب الخط ، وادب المعلم والمتعلم ، وادب المعلم في نفسه وفي درسه ،وادب المتعلم مع استاذه وادب البحث والدرس.
After this trip in the poetry of irony fields, which restricted to the second Abbasid poetry .it is necessary to mention the most notable results that the research reached
الامامة والثورة في فكر المعتزلة
This research takes its significance by referring to the participation of Arab Muslims in the knowledge of the chemical heritage, including the new writings and additions to this science; and thus made the way easy directly or indirectly for Europeans in the scientific knowledge of chemical, Starting from Khalid bin Yazid until the death of the last scientists Muslims in this area .
The Arabic language has always been and still is the preoccupation of our scholars, both advanced and late, because of the amazing secrets that this language holds. What distinguished it from the rest of the languages is that its owners speak with sounds that others are unable to pronounce, except by vigorous attempts, and these voices include za’, middle and extreme hamza, and ha’.
العلمانية في الفكر الصهيوني المعاصر
ABSTRACT
The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.
The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, i
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اهميه البحث :
ان ظاهره الصراع هي احدى حقائق العلاقات منذ فجر التاريخ ,وعالم اليوم يتميز بالمتغيرات السريعه التي اسفرت عن توترات شتى , تؤكد اتصافه بالكيانات الكبرى والمصالح المتباينه وعلى الرغم من التقدم الحضاري وثبات الدعائم والاسس التي تقوم عليها العلاقات فان العالم يتسم بتعدد الازمات التي يواجهها والناجمه عن اختلال توازنات القوى الكبرىوتزايد اطماعها مع سعي القوى الصغرى الى تحقيق مز
... Show MoreAl-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters:
Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference.