The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

The most common form of childhood cancer is leukemia, Calculation for more than one third of all childhood cancers among those ages 1 day – 14 years. The diseases of leukemia are worldwide, it occurred in both genders from male and females and in all age. A total of 80 different samples of patient children were collected from the central teaching hospital of pediatric in Baghdad. Obtained during the period from 1st Sept. 2019 till the 31 th of Aug. 2020. Each isolates identification by using Vitek 2. Isolated organism in leukemic children show 18 (22.5 %) gram positive and 62 (77.5 %) gram negative from the total sample 80 (100.0 %). The percent of male is 45 more than female which represents 35 in most age groups between age (1 d

 This research was to determine the effect of rare earth metal (REM) on the as-cast microstructure of Mg-4Al alloy. The rare earth metal used here is Lanthanum to produce Mg-4Al-1.5La alloy. The microstructure was characterized by optical microscopy. The phases of this alloy were identified by X-ray diffraction. The microstructure of Mg-4Al consists of α-Mg and grain boundaries with precipitated phase particles. With the addition of Lanthanum, three distinct phases were identified in the X-ray diffraction patterns of the as cast Mg-4Al-1.5La:  Mg, Al₁₁La₃, Al₄La. The Mg₁₇Al₁₂ phase was not detected. The addition of Lanthanium increases the hardness and dec

This research includes a study of dezincification by corrosion from brass alloys in three types of media, which are acidic solution, basic and slat solution in different percentages. The study show the higher dezincification occurs in basic solution which decrease the fatigue properties where the fatigue properties are inversely proportional with dezincification.

Medicinal plants are a source for a wide variety of natural active compounds and are used for the treatment of diseases throughout the world. Conocarpus erectus L. widely planted all over Iraq and has different secondary metabolites, which has been used in treatment of anemia, cancer, fever and diarrhea. The present study aims to estimate the antibacterial activity of Conocarpus erectus leaves extracts on some microorganisms collected from patients with burn infection. The study began with the collection of Conocarpus erectus leaves in June 2018 from the trees in university of Baghdad. Maceration method was used to prepare aqueous extract, while Soxhelt apparatus was used to prepare methanolic extract. The results of phytochemical test show

Background: Squamous cell carcinoma of the oral
cavity (OSCC) is a highly invasive neoplasm. Many
MMPs play role in human cancer invasion and
metastases.
Aim: Estimating The MMp-7 expression level in
HPV-16 positive and HPV-16 negative OSCC
paraffin embedded sections.
Method: Biopsies from thirty three patients with oral
squamous cell carcinoma (OSCC) were obtained and
investigated for the presence of HPV-16 RNA with
the application of ISH and the MMP-7 expression
level using IHC .
Results: Expression level of MMP-7 found to be high
in OSCC sections 29 (87.8%) cases with no
significant difference in its expression level between
HPV-16 positive and HPV-16 negative OSCC cases
p= 1.00.
Conc

In this research the natural frequency of a cracked simple supported beam (the crack is in many places and in different depths) is investigated analytically, experimentally and numerically by ANSYS program, and the results are compared. The beam is made of iron with dimensions of L*W*H= (0.84*0.02* 0.02m), and density = 7680kg/m³, E=200Gpa. A comparison made between analytical results from ANSYS with experimental results, where the biggest error percentage is about (7.2 %) in crack position (42 cm) and (6 mm) depth. Between Rayleigh method with experimental results the biggest error percentage is about (6.4 %) for the same crack position and depth. From the error percentages it could be concluded that the Rayleigh method gives

This paper is dealing with an experimental study to show the influence of the geometric characteristics of the vortex generators VG son the thickness of the boundary layer (∂) and drag coefficients (C_D) of the flat plate. Vortex generators work effectively on medium and high angles of attack, since they are "hidden" under the boundary layer and practically ineffective at low angles.

            The height of VGs relative to the thickness of the boundary layer enables us to study the efficacy of VGs in delaying boundary layer separation. The distance between two VGs also has an effect on the boundary layer if we take into