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The role of international auditing standard (320) of materiality in defining the analytical procedures of the auditor: Applied research in the Iraqi company for seed production
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The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important conclusions of the study is to focus on the direct relationship between materiality and the amount or volume of evidence at the level of the financial statements, so the greater the level of materiality the greater the evidence to be obtained, but at the level of the items, the relationship between the level of materiality of the item and the evidence of proof is a positive relationship, which is reflected On the analytical procedures. Among the most important recommendations reached by the study is to determine the analytical procedures according to the above relationship to the relative importance and evidence of evidence and disclosure of the analytical procedures related to financial indicators within the financial statements of companies in the Iraqi environment and the need to include Iraqi audit evidence, a special audit guide of materiality.

Key words: materiality, analytical procedures

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Social Networks Sites in Prioritizing Political Reform among University Professors
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With the development of modern mass media and the prevalence of use continues to both researchers and practitioners their efforts to understand how the media affect Hzha on both the individual and the institutions, society and culture as a whole, which means that the need to develop models and theories explain and predict the effects of the use of such means, therefore, the study of modern technologies of communication and information as an area of ​​research has become mature to establish the intellectual base cohesive, but they are not mature enough, which calls for more research developments therefore become social networking sites online, (Facebook, and YouTube, and straining) known today as the new social media, which is witness

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Publication Date
Sun Aug 24 2025
Journal Name
Tikrit Journal Of Administrative And Economic sciences
Analyzing the relationship between human resource management practices and the creative behavior of employees Analytical research in the Ministry of Science and Technology
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Publication Date
Sun Aug 24 2025
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
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Publication Date
Sun Aug 24 2025
Journal Name
Al–bahith Al–a'alami
HUMAN MODELING IN THE IRAQI PRESS: (A Survey of Human Modeling for March And April 2011)
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This research deals with what so called concept of The Human Model and how Iraqi Media concerns of this concept practically as it plays a key role in attracting readers, on the first hand. On the second, it is important to shed light on the scientific desire of the Iraqi Media and how it deals with this contemporary trend especially in editorial media.

The importance of the research stems from the fact that it alerts to a new stream of modern trends in journalistic writing, according to many modern Arab and foreign media studies; and to the importance of employing human modeling in dealing with facts, events, issues and problems in various editorial arts within their effective influence in concilia

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Crossref
Publication Date
Sun Aug 24 2025
Journal Name
Al–bahith Al–a'alami
Challenges Faced by the Media under the Fragile State: Analytical Study of the Iraqi Media Reality
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This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

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Publication Date
Sun Aug 24 2025
Journal Name
Al–bahith Al–a'alami
the Mission of the Iraqi E-press in crystalizing Public Orientation of Baghdad Towards Local Political Issues.
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This dissertation explores the role of Iraqi E-press in crystallizing the orientations or directions of the public towards the local political issues like (demonstrations, parliamentarian elections, provincial elections, the public budget and its consequences, Iraq’s relations with neighboring countries, Iraqi HOR and its sessions, and the relation of the federal government with KRG). The dissertation’s main problem revolves around a central inquiry: what is the role of the Iraqi E-press in crystalizing the direction of the Iraqi public towards the local political issues?
The dissertation included a number of assumptions; the first assumes the relation of demographic variants (gender, age, social status, education, working status

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Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
"An analytical study of The New Urbanism in the urban suburbs
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                 The research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Development of Quality Rating Evaluation of Outgoing Product Case Study Applied at the General Company for Vegetable Oils
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Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat

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Crossref
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Evaluation of Nuclear safety procedures in some Iraqi universities
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