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jeasiq-2284
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
تحديد وقت الصيانه الوقائية الامثل في شركة الهلال الصناعية المحدوده
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The main target of this paper is to determine the optimum time for preventive maintenance on machines. Tow methods has been implemented estimating the optimum time duration for preventive maintenance . the first techniques use scheduling depending on data concerning the machine maintenance cost and halted cost from the production reach to the optimum time for maintenance which reflect the minimum cost. Where as the second techniques depends on reability function to estimate the optimum duration time which reflect the minimum cost. The tow techniques above by which we count on in fixing the preventive maintenance both give same result . we also prove that the scheduling method best than the reability function .

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Exkursion in die arabische Exilliteratur mit bestimmten Dichtern von Al-Rabiṭa Al-Qalamiya
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Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des 

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
اللامركزية أسلوب تنموي إقليمي لمعالجة مشاكل التحضر المفرط في العراق
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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
مرويات أبو حنيفة الدنيوري عن النبات في معجم لسان العرب
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        يأخذ هذا النوع من الدراسات أهميته في مجال الدراسات التاريخية لاسيما انه يقوم على أساس البحث والتقصي عن بعض الظواهر في المعاجم كونها  تمثل المصدر الأساسي الذي وجدنا فيه الجزء الأعظم من  تلك المادة المفقودة لكتاب النبات لابو حنيفة الدينوري.

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Publication Date
Mon May 01 2006
Journal Name
كلية اللغات-جامعة بغداد
مشروع الترجمة لنيل درجة الدبلوم العالي في الترجمة:الصهيونية ودولة اسرائيل
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Publication Date
Sun Mar 01 2026
Journal Name
مجلة الاربعين المحكمة
أثر التحولات السياسية والحراك الشعبي في الزيارة الأربعينية: دراسة تاريخية
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تهدف هذه الدراسة إلى استقصاء العلاقة الديناميكية بين التحولات السياسية والحراك الشعبي وتأثيرهما في تجسيد الزيارة الأربعينية في العراق، من خلال تحليل تطورها الرمزي وتفاعلها مع سياسات الحكومات العراقية المتعاقبة منذ تأسيسها عام 1921 وحتى مرحلة ما بعد 2003. تُفصل الدراسة كيفية تعامل السلطات العراقية المتعاقبة مع الزيارة الأربعينية، مع تسليط الضوء على اعتبار الزيارة منبراً للتعبير عن الحراك الشعبي والرفض للإجرا

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Publication Date
Tue Jun 03 2003
Journal Name
Al-academy
النحت العربي في جنوب شبه الجزيرة العربية (اليمن) قبل الاسلام
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النحت العربي في جنوب شبه الجزيرة العربية (اليمن) قبل الاسلام

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Publication Date
Thu May 01 2025
Journal Name
مجلة دجلة
Higher Education and Sustainable Development in 2050: Reality and Future Challenges
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Higher education is one of the foundational pillars that contributes to the development of societies and the achievement of social and economic progress. With the accelerating advancements in technological, environmental, and social fields, universities and educational institutions worldwide are facing significant challenges requiring them to adapt to these changes and develop new educational strategies. In this context, directing higher education towards achieving sustainable development goals (SDGs) has become imperative, as these goals are now an integral part of modern societies' vision, particularly in light of global challenges such as climate change, population growth, and unemployment. By the year 2050, educational institutions

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Publication Date
Sat May 17 2025
Journal Name
سفير برس
استثمار الذكاء الاصطناعي في تحليل البيانات الضخمة داخل المؤسسات العلمية
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تناول المقال موضوع استثمار الذكاء الاصطناعي في تحليل البيانات الضخمة داخل المؤسسات العلمية، وركز على توضيح أهمية هذا التكامل في تعزيز الأداء الأكاديمي والبحثي. استعرضت المقالة تعريفات كل من الذكاء الاصطناعي والبيانات الضخمة، وأنواع البيانات داخل المؤسسات العلمية، ثم بينت أبرز التطبيقات العملية مثل التنبؤ بأداء الطلبة، والإرشاد الذكي، وتحليل سلوك المستخدمين، والفهرسة التلقائية. كما ناقشت المقالة التحدي

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Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Natural Convection in Trapezoidal Enclosure Heated Partially from Below
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Natural convection in a trapezoidal enclosure with partial heating from below and symmetrical cooling from the sides has been investigated numerically. The heating is simulated by a centrally located heat source on the bottom wall, and four different values of the dimensionless heat source length, 1/5, 2/5, 3/5, 4/5 are considered. The laminar flow field is analyzed numerically by solving the steady, two-dimensional incompressible Navier-Stokes and energy equations. The Cartesian velocity components and pressure on a collocated (non-staggered) grid are used as dependent variables in the momentum equations  discretized by finite volume method; body fitted coordinates are used to represent the trapezoidal enclosure, and grid generatio

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