The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Abstract

      The present study investigates the effect of acetic acid on corrosion behavior and its potential of hydrothermally sealed anodized AA2319-Al-alloys. Anodizing treatment was performed in stagnant phosphoric acid electrolyte with or without addition of acetic acid. Hydrothermal sealing was carried out in boiling water for each anodized specimen. The open circuit potential of the unsealed and sealed anodized samples was examined using open circuit potential measurement for the purpose of starting in scanning polarization diagrams. The potentiostatic polarization technique measurements were performed to assess corrosion behavior and sealing quality (i.e., degree of sealing) of

T-joints are common structures encountered in the assemblage of many industrial applications due to their advantages. However, joining these structures when using Friction Stir Welding (FSW) could be prone to defects that cause severe consequences like loss of strength and fracture. The current paper implements an experimental procedure to assess the effect of geometrical tool shape on void formation in friction stir welded AA 6061-T6 T-joint configuration. Taguchi optimization method was put into service to minimize the number of experiments and fulfil the goal of discovering the optimal FSW parameters that allow the manufacturing of such configurations with high mechanical properties. X-ray radiography and micrograph images were u

Introduction: Attention is a fundamental cognitive function in sports, particularly in volleyball, where players must process multiple stimuli and make rapid decisions. Effective attentional control can enhance an athlete’s ability to react to dynamic game situations. The nomination of ideas strategy. Objective: This study aims to examine the effectiveness of the nomination of ideas strategy in enhancing divided and selective attention and its subsequent impact on volleyball skill performance. Methodology: A controlled experimental design was employed, involving volleyball players divided into an experimental group and a control group. The experimental group integrated the nomination of ideas strategy into their training sessions,

Contracting cancer typically induces a state of terror among the individuals who are affected. Exploring how chemotherapy and anxiety work together to affect the speed at which cancer cells multiply and the immune system’s response model is necessary to come up with ways to stop the spread of cancer. This paper proposes a mathematical model to investigate the impact of psychological scare and chemotherapy on the interaction of cancer and immunity. The proposed model is accurately described. The focus of the model’s dynamic analysis is to identify the potential equilibrium locations. According to the analysis, it is possible to establish three equilibrium positions. The stability analysis reveals that all equilibrium points consi

In this work, spinel ferrites (NiCoFe₂O₄) were prepared as thin films by dc reactive dual-magnetron co-sputtering technique. Effects of some operation parameters, such as inter-electrode distance, and preparation conditions such as mixing ratio of argon and oxygen in the gas mixture, on the structural and spectroscopic characteristics of the prepared samples were studied. For samples prepared at inter-electrode distance of 5 cm, only one functional group of OH^- was observed in the FTIR spectra as all bands belonging to the metal-oxygen vibration were observed. Similarly, the XRD results showed that decreasing the pressure of oxygen in the gas mixture lead to grow more crystal planes in the samples prepare

One of the most effective ways of managing solid waste is microwave-assisted pyrolysis. This research used MW-assisted catalytic co-pyrolysis to extract essential oils from algae powder (AP) and date seed (DS). Graphite and a CaO nanocatalyst were utilized. As for the feedstock, it was a 1:1 mixture of AP and DS. The char content, oil production, and gas generation of co-pyrolysis yields varied between 18.8 wt% and 24.31 wt%, 43.08 wt%, and 55.295 wt%, and 25.905% to 32.60 wt%, respectively. The effect of the CaO nanocatalyst on product yields, feedstock conversion, and heating rates was analyzed. Product yields, average heating rates, and conversion factors were among the metrics studied to determine the synergistic effects and pyr