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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 Dec 01 2022
Journal Name
اكليل للدراسات الانسانية
الخطأ المضمر في نطاق المسؤولية الطبيةدراسة معززة بالقرارات القضائية (فرنسا-العراق) انموذجا
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يقوم الخطأ المضمر على فكرة مبناها استنتاج الخطأ من وقوع الضرر، منشئاً بذلك قرينة قانونية بسيطة للمدعي (المضرور) تعفيه من اثبات خطأ المدعى عليه (المسؤول)، وهذا الافتراض في الاساس فكرة قضائية وجدت لمساعدة المضرور في الحصول على التعويض في حالة عدم تمكنه من تحديد خطأ المسؤول ، الا انه افتراضٌ قابلٌ لإثبات العكس من خلال نفي اي خطأ صادر عن المدعى عليه ، ويمكن نفيه ايضاً بإثبات انقطاع السببية بين الخطأ المضمر والضرر

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مدى معرفة المرأة بمعلومات البطاقة الارشادیة المرفقة بالملابس والمفروشات في مدینة بغداد
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It takes a long time and a lot of money to choose and provide clothes. It is soothing
necessary to care of them in order to use it another time. There is no Disposable clothes
until now, like other things in the house which we used for once then we dropped, then we
can use new one without any time or effort can be mentioned like needles, nappy, tissues
and etc.
The clothes are different; people should take care of and clean them again in order to
use them again. The right care of clothes would make them last for a long time. So, there is
no need to buy a new one instead of them in a short time. This thing provides time and
effort for the people and the family, to affect positively on the family’s budget.
We s

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
أثر انموذج بوسنر في تحصيل مادة الرياضيات لدى طلاب الصف الثاني المتوسط
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     يهدف البحث الحالي الى معرفة أثر انموذج بوسنرفي تحصيل مادة الرياضيات لدى طلاب الصف الثاني المتوسط .

ولتحقيق هدف البحث صاغت الباحثة الفرضية الآتية :

      لا يوجد فرق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين درسوا مادة الرياضيات  وفق انموذج بوسنر، وبين متوسط درجات طلاب المجموعة الضابطة الذين درسوا المادة نفسها بالطريقة الاعتيادية في اخت

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
"حركة نیاغارا" في الولایات المتحدة الامریكیة: مقدماتھا ، نشأتھا، ١٩١٠- وعوامل انھیارھا ١٨٩
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The Negro minority in the United States is associated with social injustice,
political deprivation, and economic oppresion. Its members felt that they are
second-class citizens, and that the acceptance of such status will lead to the
continual oppresion of the Whites upon them. As a result, the educated community
adopted a process to put a framework to their opposition to the former's injustice.
This organised framework is exemplified in the "Niagara Movement," which is
regarded as the first national organisation for Negros. The topic of this study is
chosen due to its historical and political significance.
The study consists of an introduction and five sections. The first section
addresses the preliminaries an

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
اسهامات إسهامات المقادسة العلمية في مصر من القرن (5-8هـ/ 11-14م)
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The Subject  of  contritutions  to Jerusalemites  Scientific  in  Egypt  from  8.5  Century  14.11 AD of  noteworthy  studies  Concern  Coming  Of these  Scientists  to  Egypt  has  helped  toth  to  Seek  Knowledge  and  Study  or  teaching  in  the tooming  w0rid of Science  broadly  and  distinctive  through  Scientific  interaction  and  intermingling  of  Civilization  between  Scientists  this  Mixing  effect  of  the  Scientific  life  and  in tellectal  of The  nam

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
العمق الوجداني والانفعال العاطفي لدى شعراء القرنين السابع والثامن الهجريين في الأندلس
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The Andalusi did not leave any poetic art without expressing his psychological and sentimental emotions and the depth of emotions and it sincerity. We found Andalusian translated his emotions into poetry and in many different subjects

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة الدنانير
تعزيز الممارسات الفردية والجماعية لتحقيق متطلبات راس المال المعرفي في جامعة بغداد
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Publication Date
Fri Feb 10 2023
Journal Name
مجلة دراسات في التاريخ والآثار
رؤى اقتصادية ومالية لابن أبي زرع الفاسي (ت741ه) في كتابه الأنيس المطرب
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 There are many economic and financial visions that were mentioned in the book (Al-Anis Al-Mutreb in Rawd Al-Qirtas in the News of the Kings of Morocco and the History of the City of Fez). As this valuable book includes between its two covers, narrations that reveal important and pioneering events and practices that took place and were applied in the recent past on the scene of the countries of the Maghreb. This prompted the officials in the Marinid state to take quick measures to address and confront what happened.      Despite the large number and severity of these repercussions and interactions, it is not the nature of this research to download texts and visions beyond what they can bear, but

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Publication Date
Wed Jun 10 2026
Journal Name
Arab Scientific Heritage Journal
الجــانــب الإعــلامــي لخـطـبـة السيّدة زينب (عليها السلام) في الكوفة سنة 61هـ/684م
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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
زين الدين الشماع الحلبي والتعريف بكتابه (سر الأسرار في معرفة الجواهر والأحجار)
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عُني العرب منذ القدم بإستعمال الجواهروالأحجار الكريمة ، وإزدادت هذه العناية على مر العصور ، فقد إستعملوا الحلي المتنوعة ، والملابس المطعمة بالجواهر والأحجار الكريمة .

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