The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The Idea Of The Research Tagged "Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports" The Research Problem Was Represented By One Question, Which Is That “International Assurance Standards Have An Effective Role In Strengthening Auditor Reporting And Activating The Credibility Of Sustainability Reports.” The Aim Of The Research Is To Clarify The Concept Of Auditor Reporting And The Role Of International Assurance Standards In Developing And Strengthening It, As Well As The Role Of International Assurance Standards In Enhancing The Credibility Of Sustainability Reports. The Research Reached Several Conclusions, The Most Important Of Which Is The Existence Of A Great Desire On The Part Of Auditors To Develop Their Professional Capabilities And Shift From Traditional Auditing To Auditing And Examination And Providing Assurance Services In Accordance With International Standards. The Research Also Reached Several Recommendations, The Most Important Of Which Is That Audit Organizations And Bodies Should Focus On Developing Their Cadres In Terms Of Courses. Conferences and Workshops in the Field Of Assurance Services In Accordance With “International Assurance Standards.”
The message of the Kurdish tag tagged with(Mada alfay fi taqrir lays kamithlih shay) one of his most prominent scientific messages in the door of faith, especially in the matter of the unification of the divine self and its distancing from all analogies and representations and the importance of this message historically, due to its documentation of a stage in the development of Islamic speech thought, where the logical method was taken over the minds of the intellectuals of Islam, including the kurani, whether it is in understanding the quranic and modern meaning or as a way of convincing me towards the opponent.
The Kurd was able to use logical concepts to marginalize the difference between grammarians and interprete
... Show Moreالغلط في القانون الانجليزي على انواع ثلاثة (غلط مشترك Common mistake ) يقع فيه الطرفان مع علم كل منهما بنية الآخر ويقبلها دون ان يشوب الاتفاق نقص او يعتريه تحفظ ، و(غلط من الجانبين Mutual mistake) يكون كل متعاقد واقعا في غلط فيما يتعلق بما قصده الآخر، فيقدم كل منهما عرضاً مخالفاً للآخر و(غلط من جانب واحدUnliteral mistake ) يقع فيه احد المتعاقدين فقط ويكون المتعاقد الآخر اما عالماً بالغلط او يفترض انه عالم به . فإذا دفع احد المتعاقدين
... Show MoreIF we called twentieth century, the century of productivity and information revolution, the suitable address for twenty-first century is (( The quality century )) .
The research aims to initiate Arabic prize for quality to apply concepts and strategies of total quality management at Higher education sector, which is a vital sector and it may be the most importance sector because it provide efficient human manpower working at all other sectors.
The suggested prize take in consideration the specialty of this sector, and when we apply perspectives of this prize this will promote Arabic universities performance as well as the quality of graduates.
The importance of this research due to the necessity of this pri
... Show Moreيعد التحليل العاملي Factor Analysis أحد الأساليب الإحصائية المهمة والتي يصعب تنفيذها يدويا ً أو بالألات الحاسبة الصغيرة لذا لاقى الباحثين صعوبة في إستخدامه في البداية بل كان من المستحيل القيام به ، لذا فالمؤلف قد تناول التحيلي العاملي الاستكشافي لكونه إسلوب إحصائي يستخدم في تحليل البيانات ويتطلب شروطا ً لأستخدامه ودقة في مراعاة هذه الشروط ويتطلب أيضا ً معايير يجب أن يتأكد الباحث من توافرها في البيانات وهذا ما تم ت
... Show Moreيتناول هذا البحث موضوع (( فعل الامر في صيغة المبني للمجهول في اللغة الاكدية )) وهو يتعلق بقواعد اللغة الاكدية , وقد تضمن هذا البحث مقدمة وشقين : صيغة المبني للمجهول وفعل الامر. اما ما يخص المقدمة فقد شملت تعريف الفعل وانقساماته حسب قوة احرفه , الجذر , المعنى , والفاعل , كما تضمنت المقدمة أيضا الحديث عن الصيغ الفعلية الرئيسة الأربعة التي يتألف الفعل الاكدي منها إضافة الى الصيغ الثانوية التي تتضمنها الصيغ الرئيسة . و
... Show Moreتتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو
... Show MoreThere are words that are described in certain words that are not described in other words, so the relationship between two words that accompany a habit is strengthened, which leads to the emergence of a conjunction or an idiomatic expression. It did not exist before their association together,
انف كتاب أي.أس.أمىز(6291-9006) انشعشي شاطًء الاشجاس ((1981مه 73قصٍذي. ٌىاقش انبذث ٌزي انقصائذ مه مىضُس فهسفت انطاًٌَ َانتً اتبعٍا انشاعش بذقً فً كتابً.ٌظٍش انكتاب بُضُح انكثٍش مه ملامخ انطبٍعً َانتً تتضمه تغٍشاث دٌىامكًٍ َتطُس تذسٌجً نمختهف انكائىاث انذًٍ .ٌصف انشاعش فً اَل سهسهً مه قصائذي انصُسي انذقٍقًٍ نهكُن مه خلال سؤٌا عمٍقً نهطاًٌَ َانتً تظٍش جهٍا مه خلال تفاعم الاوسان مع انطبٍعً.تُضخ انقصائذ تقاسب انطاًٌَ م
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Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:
The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp
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