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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
Sun May 15 2022
Journal Name
Revistabionatura
Synthesis and characterization of azo liquid crystal compounds based on 5H-Thiazolo [3,4-b][1,3,4] thiadiazole unit
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A calamitic symmetric liquid crystalline consisting of an azo group containing 5H-Thiazolo[3,4-b][1,3,4]thiadiazole moiety compound[III] was synthesized via sequence reactions starting from reaction terephthaldehyde with mercaptoacetic acid and thiosemicarbazide in the presence of concentrated sulfuric acid to synthesized 5,5'-(1,4-phenylene)bis(5Hthiazolo[4,3-b][1,3,4]thiadiazol-2-amine)[I] then the azo compound [II] synthesized by coupling between diazonium salt of the compound [I] with phenol at (0-4) ̊C., after that the compound [III] was synthesized by the reaction of the compound [II] with methyl bromide in alkaline media. The compounds are characterized by melting points, FTIR and 1HNMR spectroscopy. The mesomorphic behavior was stu

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of International Academic Research For Multidisciplinary
SYNTHESIS AND LIQUID CRYSTALLINE BEHAVIOUR OF NEW SERIES CONTAINING 1, 3-OXAZEPINE AND 1, 3-THIAZOLE RINGS
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The synthesis and properties of two new series of compounds having 1,3-Oxazepineand 1,3-thiazole rings connected through azo linkage are reported. These compounds weresynthesized by the reaction of phthalic anhydride with Schiff bases. The molecular structuresof these compounds were verified by elemental analysis, FTIR and 1HNMR spectroscopy.The mesomorphic behaviors of these compounds were studied by optical polarizedmicroscopy (OPM) and differential scanning calorimetry (DSC). All compounds of the twoseries show liquid crystalline properties. The influence of the central oxazepine and thiazolerings and the terminal substituents on the type and temperature range of the mesomorphousproperties of these compounds has been elucidated

Publication Date
Thu Jun 08 2017
Journal Name
International Journal Of Applied Chemistry
Synthesis and characterization of some New Oxazepine Compounds Containing 1,3,4-Thiadiazole Ring Derived form D-Erythroascorbic Acid
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This search include the synthesis of some new 1,3-oxazepine derivatives have been prepared, starting from reaction of L-ascorbic acid with dry acetone in presence of dry hydrogen chloride afforded the acetal (I). Treatment of the latter with p-nitrobenzoyl chloride in dry pyridine yielded the ester (II) which was dissolved in (65%) acetic acid in absolute ethanol yielded the glycol (III). The reaction of the glycol (III) with sodium periodate in distilled water at room temperature produced the aldehyde (IV). The compound (V) [2-amino-5-mercapato-1,3,4-thiadiazole] was prepared through the reaction of thiosemicarbazide with carbon disulphide (CS2) in entity of anhydrous (Na2CO3) in (abs. ethanol ). Compound (VI) [2-(5-mercapto-1,3,4-thiadiaz

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Publication Date
Thu Jan 21 2021
Journal Name
Iop Conf. Series: Materials Science And Engineering
Synthesis, spectroscopic study, biological activity and dyeing application of curcumin - Schiff base with various metal ions complexes
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A tetradentate (N2O2) Schiff base (H2Ldfm) was successfully synthesized via condensation of curcumin / diferuloylmethane (dfm) and L-leucine amino acid (HL). There were three different methods that used for synthesizing H2Ldfm; (refluxing, grading, and fusion). Ten different metal complexes were also successfully synthesized by combination of the Schiff base (H2Ldfm) and 1,10-phenanthroline (phen) ligand to form a hexadentate (N4O2) mixed ligands (Ldfm , phen) with ten different metal salts (M) where{ M= Al(III), Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Ag(I), Cd(II), Hg(II), and Pb(II)}. The molar ratio of reactants was (1:1:1) (M: H2Ldfm : phen). The new Schiff base and its new complexes were characterized by different physicochemical tec

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Publication Date
Sun Apr 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Spectroscopic and Biological Studies of a New Some Complexes with N-Pyridin-2-Ylmethyl-Benzene-1,2Diamine
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 N-Pyridin-2-ylmethyl-benzene-1,2-diamine (L) was prepared from the reaction of ortho amino phenyl thiol with 2 – amino methyl pyridine in mole ratio (1:1) . It was characterized by elemental analysis (C.H.N) , FT-IR , Uv – Vis , 1H , 13C-N.M.R . The complexes of the bivalent ions (Co , Ni , Cu ,Pd , Cd , Hg and Pb) and the trivalent (Cr) have been prepared and characterized too . The structural was established by elemental analysis (C.H.N) , FT-IR , Uv – Vis spectra , conductivity measurements , atomic absorption and magnetic susceptibility . The complexes showed characteristic behavior of octahedral geometry around the metal ions and the (N,N,N) ligand coordinated in tridentat mode except with Pd complexes sho

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Publication Date
Wed Oct 11 2023
Journal Name
Al-khwarizmi Engineering Journal
Baghdad's University Solar Power Potentials: An Exploration with PVsyst and Helioscope at Al-Khwarizmi College of Engineering
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Globally, buildings use about 40% of energy. Many elements, such as the physical properties of the structure, the efficiency of the cooling and heating systems, the activity of the occupants, and the building’s sustainability, affect the energy consumption of a building. It is really difficult to predict how much energy a building will need. To improve the building’s sustainability and create sustainable energy sources to reduce carbon dioxide emissions from fossil fuel combustion, estimating the building's energy use is necessary. This paper explains the energy consumed in the lecture building of the Al-Khwarizmi College of Engineering, University of Baghdad (UOB), Baghdad, Iraq. The weather data and the building construction informati

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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Synthesis, Characterization and Antibacterial activities of Uracil and Uracil–Oxalate Complexes with Cr(III) and Fe(III)
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New complexes of the some trivalent transition metal ions of the uracil such as [M(Ura)3Cl3] and mixed ligand metal complexes with uracil and oxalic acid [M(Ura)2(OA)(OH2)Cl].H2O type, where (Ura)=Uracil, (OA= Oxalic acid dihydrate, (M= Cr+3 and Fe+3) were synthesized and characterized by the elemental analysis, FT.IR, electronic spectra, mass spectra and magnetic susceptibility as well as the conductivity measurements. Six–coordinated metal complexes were suggested for the isolated complexes of Cr+3 and Fe+3 with molecular formulas dependent on the nature of uracil and oxalic acid present. The proposed molecular structure for all complexes with their ions is octahedral geometries. The antibacterial efficiency was tested of metal salts, l

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Publication Date
Sun Apr 15 2018
Journal Name
Strojniški Vestnik - Journal Of Mechanical Engineering
Comparative Experimental and Numerical Investigation on Electrical Discharge Drilling of AISI 304 using Circular and Elliptical Electrodes
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This work introduces a new electrode geometry for making holes with high aspect ratios on AISI 304 using an electrical discharge drilling (EDD) process. In addition to commercially available cylindrical hollow electrodes, an elliptical electrode geometry has been designed, manufactured, and implemented. The principal aim was to improve the removal of debris formed during the erosion process that adversely affects the aspect ratio, dimensional accuracy, and surface integrity. The results were compared and discussed to evaluate the effectiveness of electrode geometry on the machining performance of EDD process with respect to the material removal rate (MRR,) the electrode wear rate (EWR), and the tool wear ratio (TWR). Dimensional features an

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Scopus (7)
Crossref (2)
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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Removal of nitrates from water by Amberlite IR-400 and economic Duolite A-378 ion exchange resins
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Scopus (1)
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Publication Date
Thu Jan 17 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
RESPONSE OF LOCAL ORANGE SAPLING TO IRRIGATION WITH MAGNETIZED WATER AND FOLIAR SPRAYS WITH SOME MINERAL ELEMENTS.‏
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