Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa

The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

Any city that has such a market and is organized, organized and established

Mini
And respect
Freedom of expression
Profile.
Conflict resolution and conflict resolution

Political
Which affected the growth of some markets
And religious th
The search for the return of economic and cultural activity and the emigration of some others
Cultural exchange and trade, which in turn
Al-Rifaie
We took the problem that we are experiencing
Menia, the holy city of Karbala in the market organization, has suffered from fierce attacks
Economic and heritage
e
As well as tourism and tourism, as it depends on the abundance of visitors, tourists and residents in terms of needs and motivation
Resource

Computational Thinking (CT) is very useful in the process of solving everyday problems for undergraduates. In terms of content, computational thinking involves solving problems, studying data patterns, deconstructing problems using algorithms and procedures, doing simulations, computer modeling, and reasoning about abstract things. However, there is a lack of studies dealing with it and its skills that can be developed and utilized in the field of information and technology used in learning and teaching. The descriptive research method was used, and a test research tool was prepared to measure the level of (CT) consisting of (24) items of the type of multiple-choice to measure the level of "CT". The research study group consists of

It's challenging to help EFL students in Iraq learn and use synonyms. This study investigates the challenges faced by Iraqi English as a Foreign Language (EFL) students in understanding and employing synonyms. By employing Langacker's cognitive linguistic theory of domains, the research aims to enhance EFL Iraqi students' synonym knowledge and vocabulary acquisition. The study utilizes a descriptive analysis technique, with a pre-test and post-test design, involving fifty first-year students at the University of Baghdad's College of Languages, Department of English. The findings reveal that the domain theory significantly improved students' comprehension and application of English word semantics. Prior to the intervention, students

The research aims at conducting a follow-up evaluation of a number of strategic projects implemented by the Directorate of Public Municipalities, one of the Ministry of Construction, Housing and Municipalities and Public Works. The sample included (35) varied strategic projects implemented in most Iraqi governorates. Buildings, municipal buildings, minarets, massacres, multi-story parking, paving and rehabilitation of streets and residential neighborhoods. The difference between the actual and planned times and costs of these projects was then measured and analyzed. These projects were used as a tool for collecting data and information. The questionnaire included four axes, each representing one of the parties to the project, whi

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Objectives: To highlight the knowledge of Al-Kindy medical students regarding varicella infection and to assess their knowledge and attitude toward its prevention. Methodology: This descriptive cross-sectional study enrolled academic year 2020/2021 students at Al-Kindy College of Medicine from first to final year. We used an online questionnaire by Google forms to collect data, which were analyzed with SPSS 26. Results: A total of 208 students participated with 126 in the preclinical and 82 in the clinical grades. Generally, most clinical students were more aware about epidemiology, clinical manifestations, and complications of varicella infection than the preclinical students. Conclusion: Educational stage is a significant variab