The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducting his audit activity. Implementing the requirements of international auditing standards that require the exercise of personal judgment, which helps the auditor in rationalizing and limiting his personal provisions .But , there are some shortcomings that may be reflected in the auditor's judgment, including the auditor's reliance on his personal experience only in determining the relative importance of the component, as well as the auditor's greater reliance on the internal audit evidence, as well as the fact that the auditor does not use analytical procedures at the end of the process The audit is in the preparation stage of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. The study concluded with a set of recommendations, the most important of which is the need to carry out training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as guidelines and instructions to improve the ability to exercise personal judgment. With regard to carrying out analytical procedures near the end of the audit process, and relying more on external audit evidence.
Background: The world is in front of two emerging problems being scarceness of virgin re-sources for bioactive materials and the gathering of waste production. Employment of the surplus waste in the mainstream production can resolve these problems. The current study aimed to prepare and characterize a natural composite CaO-SiO2 based bioactive material derived from naturally sustained raw materials. Then deposit this innovative novel bioactive coating composite materials overlying Yttria-stabilized tetragonal zirconia substrate. Mate-rials and method; Hen eggshell-derived calcium carbonate and rice husk-derived silica were extracted from natural resources to prepare the composite coating material. The manufac-tured powder was characterized
... Show MoreSteel Reinforced Concrete (RC) frequently faces durability problems. In certain areas, Glass Fiber-Reinforced Polymer (GFRP) rebars are considered a non-corrodible substitute for steel reinforcement. Elevated temperatures have a significant impact on the mechanical characteristics and the adhesiveness of GFRP rebars to concrete, particularly when the polymeric matrix's glass transition temperature is approached or surpassed. Three simply supported reinforced concrete slabs were considered in the experimental program. Each specimen had identical dimensions of 1500×540×120 mm. For the fire resistance requirements, a 45 mm clear concrete cover and an exception of a 200 mm unexposed (cool) anchor zone at the ends were considered. The
... Show MoreHydrogen sulfide (H₂S) gas sensor based on cobalt–manganese spinel oxide MnCo₂O₄ thin films that were prepared by chemical precipitation and green synthesis methods. Structural, morphological, and compositional characterizations of MnCo₂O₄ thin films were performed using XRD, FE-SEM, EDS, and AFM. It was found through XRD patterns that MnCo₂O₄ was formed in a cubic spinel structure for both methods; however, the chemically precipitated thin films possessed better crystallinity and larger crystallite sizes, whereas the green-synthesized films exhibited slightly lower crystallinities and smaller sizes, as evidenced by the broader peaks observed. In addition, FE-SEM and AFM images revealed that the MnCo₂O₄ films prepared by
... Show MoreAg-doped NiO thin films were fabricated by dip coating and subsequently annealed at 373, 473, 573, and 673 K to elucidate the influence of annealing temperature on their structural, morphological, optical, and NO2-sensing characteristics. X-ray diffraction confirmed the formation of polycrystalline Ag/NiO films, with progressively improved crystallinity and larger crystallite size at elevated annealing temperatures. Atomic force microscopy revealed a homogeneous surface morphology with grain growth, with the average grain diameter increasing from 26.40 to 34.2 nm. Optical analysis showed high visible-region transmittance (65–70%) and a gradual reduction in the optical band gap from 2.75 to 2.07 eV with increasing annealing temperature. Ga
... Show MoreWriting in English is one of the essential factors for successful EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4thyear preparatory school students’ problems in English composition writing, and find solutions to these pro
... Show MoreThe aim of present study is to determine the optimum parameters of friction stir welding process and known the most important parameter along with percentage contribution of each parameter which effect on tensile strength and joint efficiency of FS welded joint of dissimilar aluminum alloys AA2024-T3 and AA7075-T73 of 3 mm thick plates by applied specific number of experiments using Taguchi method .AA2024 was placed on the advancing side and AA7075 on the retreating side. FSW was achieved under three different rotation speeds (898, 1200 and 1710) rpm, three different welding speeds (20, 45 and 69) mm\min , three different pin profiles (cylindrical, threaded cylindrical and cone) and tool tilt angle 2◦. Taguchi method w
... Show MoreDeveloping routes to produce cellulose nanocrystals (CNCs) from high-lignin wood residues is essential for expanding sustainable nanocellulose feedstocks. In this work, Meranti (Shorea sp.) sawdust was valorized into CNCs by integrating ammonium persulfate (APS) pretreatment with subsequent sulfuric acid hydrolysis. To establish a severity map and define an operating window, APS pretreatment severity was systematically varied by adjusting APS concentration and the sawdust-to-APS (solid-to-liquid) ratio, and its influence on CNC structural properties was evaluated. APS pretreatment partially disrupted and oxidized the lignocellulosic matrix, enabling acid hydrolysis to liberate crystalline cellulose domains. XRD analysis confirmed th
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