Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

 A dynamic analysis method has been developed to investigate and characterize embedded delamination on the dynamic response of composite laminated structures. A nonlinear finite element model for geometrically large amplitude free vibration intact plate and delamination plate analysis is presented using higher order shear deformation theory where the nonlinearity was introduced  in the Green-Lagrange sense. The governing equation of the vibrated plate were derived using the Variational approach. The effect of different orthotropicity ratio, boundary condition and delamination size on the non-dimenational fundamental frequency and frequency ratios of plate for different stacking sequences are studied. Finally th

Naturally available products have been used widely for centuries in handling human disease. The present study aimed to determine the effect of aluminum potassium sulfate addition into the soft liner on tensile strength and peel bond strength. The effect of aluminum potassium sulfate evaluated by two methods, first one include incorporation of KAL (SO4)2 into soft liner monomer in concentration (2%,3% by wt.) while the second method include immersion of soft liner specimens in solution of KAL(SO4)2 in concentration(5%,10% percent) during time periods (0,10 minutes). In conclusions, the results of current study encourage use KAL (SO4)2 within soft liner material

Current design codes and specifications allow for part of the bonded flexure tension reinforcement to be distributed over an effective flange width when the T-beams' flanges are in tension. This study presents an experimental and numerical investigation on the reinforced concrete flanged section's flexural behavior when reinforcement in the tension flange is laterally distributed. To achieve the goals of the study, numerical analysis using the finite element method was conducted on discretized flanged beam models validated via experimentally tested T-beam specimen. Parametric study was performed to investigate the effect of different parameters on the T-beams flexural behavior. The study revealed that a significant reduction in the

In the present research a new test rig has been proposed to be suitable for different cyclic loads such as cyclic bending, cyclic torsion, proportional and non proportional loads. In this work the efforts were concentrated on the cyclic bending loads concerning cracked pipes with or without internal pulsing pressure to study crack propagation in small bore pipes (up to 1'') for transverse or inclined cracks. The rig simulates the real service conditions under different stresses by means the least dangerous case will be suggested, so the experiments were considered for copper pipe, and the results have been tabulated and drawn to demonstrate the crack growth behavior as well as to justify the outcomes practically, consequently the durabil

In this research, geopolymer mortar had to be designed with 50% to 50% slag and fly ash with and without 1% micro steel fiber at curing temperature of 240℃. The molarity of alkaline solution adjusted with 12 molar sodium hydroxid to sodium silicate was 2 to 1, reaspectivly. The heat of curing increased the geopolymerization proceses of geoplymer mortar, which led to increasing strength, giving the best result and early curing age. The heat was applied for two days by four hours each day. It was discovered in the impact test that the value first crack of each mix was somewhat similar, but the failure increased 72%  for the mixture that did not contain fiber. For the energy observation results it was shown that the mixt

This research deals with the effects of welding variables using MIG/MAG spot by using Argon (Ar) gas and CO₂ to show their effect on the mechanical characteristics and microstructure of low alloy steel type DIN15Mo3 and determine the optimum condition for the process of welding ; current & time. The results show the possibility of using CO₂ and also Ar in low alloy steel welding with a little decrease in the shear force of not more than 13% for 4mm thickness and time 2sec. The shear force increased when using Ar instead of CO₂ to be , The shear force reach 36KN when using Ar at 2mm thickness  time of 8 sec and current of 220 Amp. , when used CO₂ instead of Ar d

Abstract

     Machining residual stresses correlate very closely with the cutting parameters and the tool geometries. This research work aims to investigate the effect of cutting speed, feed rate and depth of cut on the surface residual stress of steel AISI 1045 after face milling operation. After each milling test, the residual stress on the surface of the workpiece was measured by using X-ray diffraction technique. Design of Experiment (DOE) software was employed using the response surface methodology (RSM) technique with a central composite rotatable design to build a mathematical model to determine the relationship between the input variables and the response. The results showed that both

The main objective of present work is to describe the feasibility of friction stir welding (FSW) for
joining of low carbon steel with dimensions (3 mm X 80 mm X 150 mm). A matrix (3×3) of welding
parameters (welding speed and tool rotational speed) was used to see influence of each parameter on
properties of welded joint .Series of (FSW) experiments were conducted using CNC milling machine
utilizing the wide range of rotational speed and transverse speed of the machine. Effect of welding
parameters on mechanical properties of weld joints were investigated using different mechanical tests
including (tensile and microhardness tests ). Micro structural change during (FSW) process was
studied and different welding zones