Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

Background: Hypothyroidism is a decrease in the production of the thyroid hormones and leads to gland dysfunction. Ashwagandha extract was used as an ayurvedic treatment and supposed to be as antihypothyroidism agent.

Objectives: to investigate the impact of ashwagandha (Ash) extract on propylthiouracil (PTU)-induced hypothyroidism in rats.

Subjects and Methods: The rats were divided into three groups, control group, PTU (hypothyroid) group (6mg/kg/day by oral route), PTU (6mg/kg/day by oral route) +Ash (50mg/kg/day by oral route) treated group. All treatment continued for

This study aimed at indicators of technical analysis and their impact on a group of trading stock indices related to it, by standing on the methods used in technical analysis and its various models, diagnosing the obstacles and difficulties that the participants face in predicting stock prices, and proposing solutions and recommendations to overcome and overcome them. From a scientific and practical perspective.

Where the research community consisted of (25) Iraqi private commercial banks, while the research sample consisted of (3) banks with a percentage of (12%) of the research community. The study used the analytical approach to the financial statements during the period between (1/2/ 2022-30/4/2022),

A field experiment was conducted in Al-Yusufiya district - Al-Mahmoudiya district, Baghdad province during the winter season 2021, to study improving the efficiency and management of water use and the productivity of lettuce under different irrigation systems. The Nested-Factorial Experiments design was used, where the main plots include the first factor, irrigation levels (I1) 50%, (I2) 75%, (I3) 100, (I4) 125%, (I5) 150% ETpan. After depleting 35% of the available water and in terms of climatic data from the American Evaporative Basin, Class A. Then the main factor is divided into three replicates, and the coefficients of the second factor are distributed randomly within each replicate, which includes the irrigation system: surface drip i

The impact of mental training overlap on the development of some closed and open skills in five-aside football for middle school students, Ayad Ali Hussein, Haidar Abedalameer Habe