The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

This work deals with the effect of adding aluminum nanoparticles on the mechanical properties, micro-hardness and porosity of memory-shape alloys (Cu-Al-Ni). These alloys have wide applications in various industrial fields such as (high damping compounds and self-lubricating applications). The samples are manufactured using the powder metallurgy method, which involved pressing in only one direction and sintered in a furnace surrounded by an inert gas. Four percentages (0%, 5%, 10%, and 15%) of aluminum nanoparticles were fabricated, which depended on the weight of aluminum powder (13%) in the sample under study. To find out which phase is responsible for the reliability of the formation of this type of alloy and its porosity, X-ray diffr

Objective: To compare two positioning approaches in the surgical treatment of unstable intertrochanteric femoral fractures fixed by proximal femoral nailing, the supine versus lateral decubitus position Methodology: This randomized prospective comparative study on 26 patients with unstable intertrochanteric fractures was carried out from January 2020 and June 2022. We randomly divided patients into two groups: group A (13 patients) were operated using the traction table in the supine position for implant insertion, and group B (13 patients) were operated using the lateral decubitus position. We compared both groups regarding the setup time, operative time, tip-to-apex distance, collodiaphyseal angle, time for fluoroscopic time expo

Coupling reaction of 4-nitroaniline with 3-aminobenzoic acid provided the corresponding bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, 1H-NMR, FT-IR, and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with Y(III) and La(III) metal ions in 1:3 M:L ratio in aqueous ethanol at optimum pH yielded a series of neutral complexes with the general formula of [M(L)3]. The prepared complexes were characterized by flame atomic absorption, Elemental Analysis (C, H, N), FT-IR, and UV-Vis spectroscopic methods, as well as conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods; Beer's law obeyed over a concentration range o

The radial wave functions of the generalise dWoods–Saxon (GWS) potential within the two-body model of (Core + n) have been used to study the ground-state density distributions of protons, neutrons and matter and the associated root mean square (rms) radii of neutron-rich 14B, 22N, 23O and 24F halo nuclei. The calculated results show that the radial wave functions of the generalised Woods–Saxon potential within the two-body model succeed in reproducing neutron halo in these exotic nuclei. Elastic electron scattering form factors for these nuclei are studied by combining the charge density distributions with the plane-wave Born approximation (PWBA).

In this research a local adsorbent was prepared from waste tires using two-step pyrolysis method. In the carbonization process, nitrogen gas flow rate was 0.2L/min at carbonization temperature of 500ºC for 1h. The char products were then preceded to the activation process at 850°C under carbon dioxide (CO2) activation flow rate of 0.6L/min for 3h. The activation method produced local adsorbent material with a surface area and total pore volume as high as 118.59m2 /g and 0.1467cm3/g, respectively. The produced . local adsorbent (activated carbon) was used for adsorption of lead from aqueous solution. The continuous fixed bed column experiments were conducted. The adsorption capacity performance of prepared activated carbons in this work