The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

Abstract:
Rabi’a tribe lived on the land of Euphrates since the first century of the
Christ. Then that land becomes her homeland. The Persians tried many times
to drive her away from that land, but with out result.
In the course of time Rabi’a become more knowledgeable of Persia.
This tribe proved her love and sanctification to the land of Euphrates, in the
battle of Dhyqar.
Rabi’a converted to Islam quickly and helped the Muslims to conquer
Iraq with a big number of fighters in many battles like al- Qadisyyah. That
influenced the anger of Mudriat Arab tribes who were their old enemies.
Mudriat tribes did their efforts to reduce the importance of Rabi’a because of
some its branches were among of t

Obliquely deposited (70o) Bi, Sb, and Bi-Sb alloy thin films have been prepared by thermal
resistive technique. Structural properties of these films were studied using XRD. Their resistance and
voltage responsivity for Nd:YAG and CO2 laser pulses have been recorded as function of operating
temperature between 10 oC and 120 oC. It was found that the maximum responsivity for these detectors
can be obtained at 75 oC. On the other hand, the dependence of responsivity on the width of detectors was
investigated.

توظيف القوة الناعمة في تنفيذ السياسة الخارجية الفرنسية اتجاه المنطقة العربية بعد 2017م

The purpose of this work is to study the classification and construction of (k,3)-arcs in the projective plane PG(2,7). We found that there are two (5,3)-arcs, four (6,3)-arcs, six (7,3)arcs, six (8,3)-arcs, seven (9,3)-arcs, six (10,3)-arcs and six (11,3)-arcs. All of these arcs are incomplete. The number of distinct (12,3)-arcs are six, two of them are complete. There are four distinct (13,3)-arcs, two of them are complete and one (14,3)-arc which is incomplete. There exists one complete (15,3)-arc.

The project has been described the design and construction of a reliable optical testing platform used for evaluate the reflectivity of metal surfaces treated with special paintings required for laser beam attenuation. The platform comprises an Nd-YAG laser system which has been designed and fabricated with specifications to be compatible with their corresponding in laser range finder transmitters used for various applications. The reflectivity of various attenuating paintings, at different detection angles, has been observed. Moreover, the variation of the reflected energy with painting type and metal type to be painted has been studied experimentally. Results illustrated the existence of a definite angle, at which the reflectivity was max

A low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.