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

In this work, the optical properties of Cu₂S with different thickness
(1400, 2400, 4400) Ǻ have been prepared by chemical spray pyrolys
is method onto clean glass substrate heated at 283 ^oC ±2. The effect
of thickness on the optical properties of Cu2S has been studied. It
was found that the optical properties of the electronic transitions on
fundamental absorption edge were direct allowed and the value of the
optical energy gap of Cu₂S (Eg) for direct transition decreased from
(2.4-2.1) eV with increasing of the thickness from (1400 - 4400)Ǻ
respectively. Also it was found that the absorption coefficient is
increased with increasing of thicknesses. The optical constants such<

Systemic lupus erythematosus (SLE) is a chronic autoimmune disease characterized by the production of autoantibodies against nuclear antigens and a systemic inflammation that can damage a broad spectrum of organs. SLE patients suffer from a wide variety of symptoms, which can affect virtually almost any tissue. As lupus is difficult to diagnose, the worldwide prevalence of SLE can only be roughly estimated to range from 10 and 200 cases per 100,000 individuals with dramatic differences depending on gender, ethnicity, and location. Although the treatment of this disease has been significantly ameliorated by new therapies, improved conventional drug therapy options, and a trained expert eye, the underlying pathogenesis of lupus still

Abstract

The Research "Surah At-Talaq between Commentators and Jurists" is summarized in the objectives of the Surah, clarifying the meanings of the verses of the rulings contained therein by mentioning the statements of the commentators, with mentioning the most acceptable of those meanings when a difference arises, explanation of the provisions of the Surah, with a statement of sayings of the  four religious schools of Islamic jurisprudence, in summary, due to the narrowness of the place, and the most acceptable of them.

The research addresses (9) topics, which are: the objectives of Surah At-Talaq, prohibition of divorce during menstruation, testifying retract and divorce, irrevocably divo

The study area is witnessing divergence where I am North wind North East wind as we find that the north wind is getting replicated as we move from the south, The reason can be attributed to the nature of the surface of the region, with at least repeat this wind the northern region to the presence of mountain ranges, while we find that energizes the surface in the center and south helped to increase repeat this wind gusts, It also finds that the North wind East prevail in the northern region and least replicated as we move from the north to the south and to the fact that North stations are within blowing this wind sites for the circles near the display of high pressure located centers to the north-east, north and distancing itself from pa

Study showed structure of pecten oculi in the Kestrel Falco tinnunculus L.was
Pleated type and consisted of 17 folds which were thick. While in the Collared Dove
Streptopelia decaocto F. was Vaned type and consisted of 13 folds and it described
thin. The illustrated histological study of pecten oculi folds in the Kestrel and the
Collared Dove was composed of large number of capillaries, large blood vessels and
pigment cells which were few in Kestrel compare with the Collared Dove. The bridge
in the Kestrel and the Collared Dove pecten oculi was consisted of connective tissue,
many pigment cells, and contains on little capillaries and it linked the membrane to
the internal limiting membrane of the retina in the Kes

The aim of the current research is to recognizing the impact of mind and informational strategy on the achievement with the second intermediate students in the grammar of arabic language, the researcher used a partial-set experimental design and intentionally selected a sample out of the second intermediate class from (AL- Markazya Intermediate school) in the district of Hilla, affiliated which belongs to General Directorate of Babylon Education in the year (2020-2021) for applying the experiment. The sample was composed of (50) students, (25) ones for each group, the experimental group and normal one. The researcher balanced between the two groups in various changes including: (the chronological age counted by months, the academic achie

Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol

The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1^st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj