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.
The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use
Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr
... Show Moreاشكالية المواطنة في الخطاب الاسلامي المعاصر
تعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا
... Show MoreThe Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.
نطاق حماية المستهلك في القطاع المصرفي
After this stage in the Bible is problematic and the profane in the poetry of the AL-Sayeghs,
and found that the poems path heading towards obey religious authority because of their wills
and powers, and the insurgency in other areas, as it did not employ shady methods and puns
and intriguing, and I find the reason for this is due to the fear poet focused toward the
influence of political Sergeant, more than effusion direction ascendancy religious sergeant,
was a AL-Sayeghs stop at this border; but went to the formulations problematic diversity in
the cognitive system, he tries it all to critique, as submitted by the history of the conflicts
produced generations of oppression and conflict and tension (what my fault I