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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
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Traditional and molecular methods for diagnosing bacterial meningitis in Erbil city, Iraq
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Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
صورة التشبیھ الضمني في شعر أبي تمام (ت٢٣١ ھـ - دراسة تحليلية-
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The research addresses a pattern of imagery which is regarded a Prominent feature of Abi Tamaam's Poetry (the image of implicit simile) which is based on the hidden signified and the signifier which can be deduced out of context . The investigation requires a study whose proof is based on imagery which is of three types: natural proof , human proof and Quran proof . After handling the realistic structures of this image, the researcher has shifted attention to its types and has dealt with the psychological domain , dividing it in two types: the sensory image and the mental image. The research is directed towards studying the implicit sentence regarding its styles of expression : declarative expression and composition expression . The

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Topic Management in Selected Dementia Patients' Speeches: A Clinical Discourse Analysis Study
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Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic

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Publication Date
Fri Jan 06 2023
Journal Name
مجلة الباحث الاعلامي
مواقع الويب ودورها في بناء الصورة الذهنية للمنظمات الرياضية \ دراسة مسحية
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Using typographic patterns in commercial advertising design: عصام إبراهيم محمد الكبيسي
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Typographic patterns are one of the design elements in commercial advertising for their ability to deliver the message and information to the recipient smoothly and quickly, and it is indicated that there are many different techniques that can use typographic patterns in commercial advertisements, including spacing, spaces between letters, letter height, length, weight, and contrast and this Usage must be studied according to the type of font and how it can be used in advertising campaigns.
Based on the above, the research came to study (employing typographic patterns in commercial advertising design) in which the researcher identified his question for the purpose of reaching a solution to his research problem which is (Is it possible

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Publication Date
Wed Mar 22 2023
Journal Name
مجلة الجامعة العراقي ة
اتجاهات معاصرة في ط ا رئق التدريس التعلم النشط أنموذج ا
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يعد التعلم النشطعملية نشطة ذهنية يبذٌل بها العقل الجهد الكافي لإِكتشاف المعرفة فالمعلمليس ناقلاً فيه للمعرفة ،) وانما مرشداً وموجهاً والمتعلم محور العملية التدريسية فيه،إِي عمليةإِبداع يختار منها المعلمما يستطيع الابداع فيه وتركيبه)حارص، 2015:6 والتعلم النشط طريقة تعاونية يشترك فيها جميع المتعلمين بالأنشطة والواجبات المتنوعة التي تسمح لهم بالأصغاء الإِيجابي والتحليل السليم للمادة والتفكي ا رلابداعي اذ تت

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Le rire amer du point de vue énonciatif dans " la guerre de Troie n' aura pas lieu" de Jean Giraudoux
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Si le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a  jamais eu honte d'avoir ri àune blague idiote ou méchante?

     Il y a plusieurs  façons  de rire , ce qui fait que ce qui est  comique  pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".

([1] )

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
جدلية التنظرية في الذاكرة المنظمة بين متاهة النماذج الصناعية وواقعيةالنموذج الهجين
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جدلية التنظرية في الذاكرة المنظمة بين متاهة النماذج الصناعية وواقعيةالنموذج الهجين

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language

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Publication Date
Sun Mar 03 2024
Journal Name
مجلة الذكوات البيض
أشكالية توظيف الخطاب السياسي ودوره في تعزيز السلم المجتمعي: العراق انموذجا
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لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه

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