That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

There 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

The anatomic characteristics of the leaves of 22 taxa of Stachys L. representing seven of the currently recognized sections distributed in northern Iraq, were examined. The study did not found any variations in the characteristics of the stomata system of the leaves.Therewere variations with a good taxonomic value in other anatomic characteristics.Thevariations in characters of the mesophyll tissue in S.kurdica var.brevidens Bom ex Bhattacharjeewas bifacial but in S.kurdica var.kurdica Boiss. & Hohen.was unifacial .The study also found that the taxa S.benthamiana Bioss., S.lanigera (Bornm.) Rech.f. andS.kotscyi Bioss. with 3 vascular bundles in the middle vein while the taxa S.ballotiformis Vatke., S.megalodonta Hausskn. &Bo

Baalbek ( Heliopolis- the City of the Sun), one of the most important  historical cities in Lebanon, has known as  multiple civilizations in successive historical periods, which have left many archaeological evidences, the most    important  ones  are the castle and the roman temples.

 The Islamic architectural and artistic heritage in Baalbek   was consisted from different types of buildings: religious, civil, military and social in addition to many archaeological arts that were mastered by the Muslims.

In The Name of Allah Most Gracious Most Merciful

The characteristics of the doers of good are mentioned in the Holy Book of God, and love for them in five places, and whoever God loves, honors him and gives him victory. As for the love of the righteous, it has to do with loyalty, covenant, and integrity. Committing sins 0 Then after that he mentioned God those who fight in His cause and those who rely on Him and return to Him and turning away from everything else.

The tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty

This Research on (Ayat of Advice and Guidance of Morals
Included in Sorat Al-Baqara) is a study for the virtual of Ayat
dealing with advice and guidance.
The importance of this research title comes from the study of
the Holy Quran from one side and the importance of advice and
guidance from the other side, besides, we are truly in need for
such study in our life.

     This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

It was a women's importance in ancient societies، especially Mesopotamia as they worship mother goddess first entrance religious belief، which is undoubtedly a reflection of the vision of the community it represents the natural fertility cycle and Ishtar but realistic image of women dual and contradictory and nature of the code it by a thin love compassionate and another treachery and betrayal side and hatred. As we have seen in the Epic of Gilgamesh