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jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
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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 distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

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Publication Date
Fri Apr 01 2022
Journal Name
Heliyon
Stigma towards health care providers taking care of COVID-19 patients: A multi-country study
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Publication Date
Mon Apr 01 2019
Journal Name
Materials Science In Semiconductor Processing
Synthesis and annealing process of ultra-large SnS nanosheets for FTO/SnS/CdS/Pt photocathode
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SnS has been widely used in photoelectric devices due to its special band gap of 1.2-1.5 eV. Here, we reported on the fabrication of SnS nanosheets and the effect of synthesis condition together with heat treatment on its physical properties. The obtained band gap of the SnS nanosheets is in the rage of 1.37-1.41 eV. It was found that the photo-current density of a thin film comprised of SnS nanosheets could be enhanced significantly by annealing treatment. The maximum photo-current density of the stack structure of FTO/SnS/CdS/Pt was high as 389.5 mu A cm(-2), rendering its potential application in high efficiency solar hydrogen production.

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Publication Date
Tue Nov 01 2022
Journal Name
Heliyon
Removal of copper by Azolla filiculoides and Lemna minor: phytoremediation potential, adsorption kinetics and isotherms
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Publication Date
Fri Nov 01 2019
Journal Name
Civil Engineering Journal
Experimental and Numerical Investigations of Composite Concrete–Steel Plate Shear Walls Subjected to Axial Load
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This research is presented experimental and numerical investigations of composite concrete-steel plate shear walls under axial loads to predicate the effect of both concrete compressive strength and aspect ratio of the wall on the axial capacity, lateral displacement and axial shortening of the walls. The experimental program includes casting and testing two groups of walls with various aspect ratios. The first group with aspect ratio H/L=1.667 and the second group with aspect ratio H/L=2. Each group consists of three composite concrete -steel plate wall with three targets of cube compressive strength of values 39, 54.75 and 63.3 MPa. The tests result obtained that the increase in concrete compressive strength results in increasing

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Publication Date
Wed Sep 24 2014
Journal Name
International Journal Of Environmental Science And Technology
Removal of copper ions from contaminated groundwater using waste foundry sand as permeable reactive barrier
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Publication Date
Tue Nov 09 2021
Journal Name
Abu Dhabi International Petroleum Exhibition & Conference
Numerical Simulation of Gas Lift Optimization Using Artificial Intelligence for a Middle Eastern Oil Field
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Abstract<p>Artificial lift techniques are a highly effective solution to aid the deterioration of the production especially for mature oil fields, gas lift is one of the oldest and most applied artificial lift methods especially for large oil fields, the gas that is required for injection is quite scarce and expensive resource, optimally allocating the injection rate in each well is a high importance task and not easily applicable. Conventional methods faced some major problems in solving this problem in a network with large number of wells, multi-constrains, multi-objectives, and limited amount of gas. This paper focuses on utilizing the Genetic Algorithm (GA) as a gas lift optimization algorit</p> ... Show More
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Nanostructures
Synthesis and Evaluation Biological Activity of Some New Polymers Derived From 3,3’-dimethoxybiphenyl-4,4’-diamine
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In this study, synthesis of polymer Nanocomposites through the blending of prepared polymers with polyvinyl alcohol (a synthetic polymer) or chitosan (a natural polymer) then mixed with nano oxide silica by many steps. The new compound [I] was obtained via reaction of 3,3’-dimethoxybiphenyl-4,4’-diamine as starting material with malic anhydride in DMF then treatment with ammonium persulfate (NH4 )2 S2 O8 (as the initiator) in order to produce polymer [II]. Also, we prepared new polymers [III-V] by using the same starting material (3,3’-dimethoxybiphenyl-4,4’-diamine) with glutaric acid or adipic acid or isophthalic acid in DMF and pyridine. In this study, new polymer blending [VI-IX] and [X-XIII] were synthesized from a prepared pol

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Publication Date
Fri Jan 01 2016
Journal Name
Der Pharmacia Lettre
Synthesis, characterization and anticonvulsant evaluation of new derivatives derived from 5-methoxy-2-mercapto benzimidazole
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A new series of 5-methoxy-2-mercapto benzimidazole derivatives were synthesized by the reaction of 5-methoxy- 2-mercaptobenzimidazole with chloroacetic acid and affords 2-((5-methoxy-1H-benzo[d]imidazol-2-yl)thio) acetic acid (1),which on cyclization with acetic anhydride and pyridine gives 7- methoxybenzo[4,5]imidazo[2,1-b]thiazol- 3(2H)-one(2), which on condensation with different aryl aldehydes in the presence of anhydrous sodium acetate in glacial acetic acid, furnishes a arylidene thiazolidinone. The purity of the synthesized compounds was confirmed by melting point and TLC.The structures were established by different spectral analysis such as FTIR,1HNMR, and CHN analysis. The newly synthesized compounds (3a-d) were in vivo evaluated f

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Structure and optical properties of PANI/MWCNTs nanocomposites thin films prepared by plasma jet polymerization
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Polyaniline Multi walled Carbon nanotubes (PANI/MWCNTs) nanocomposite thin films have been prepared by non-equilibrium atmospheric pressure plasma jet on glass substrate with different weight percentage of MWCNTs 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-55 nm and length - - 55 55 μm. the nanocomposite thin films were characterized by UV-VIS, XRD, FTIR, and SEM. The optical studies show that the energy band gap of PANI/MWCNTs nanocomposites thin films will be different according to the MWCNTs polyaniline concentration. The XRD pattern indicates that the synthesized PANI/MWCNTs nanocomposite is amorphous. FTIR reveals the presence of MWCNTs nanoparticle embedded into polyaniline. SEM surface images show that the MWCNT

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Ecological Engineering
Biosorption of Heavy Metals from Synthetic Wastewater by Using Macro Algae Collected from Iraqi Marshlands
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