The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
أعددت العدة لتسليط الضوء على خصوصية اختيار أداةاستفهام دون غيرها من الأدوات التي يصح أن تنوب عنها،مع التأكيد على ما يكمن وراء المعنى المجازي من مضمون. يفس: ر خصوصية الاستفهام وفضله في التعبير( وهذه المنهجية انصبت على15)?خمسة عشر موضعا(استفهام في استفهاميا ? في السورة المباركة ،وزعتها بين) ( )استفهام في الخطاب البشري ، وقد و الخطاب الإلهي) ( ) (زمام المعاني باقتدار، الإنكار و التعجب أمسك فيها غرضاولعل ذلك يناسب سورة
... Show MoreUrban wetlands are one of the complex systems that provide many economic, social and environmental services to the city. In this research, the most important services provided by urban wetlands from the point of view of the urban planner were reviewed, and the types of these lands and their divisions according to the type of services provided by each type were presented. Environmental is represented in its ability to reduce the dangers of floods, mitigate the climate and reduce its negative impacts, purify water and deplete a lot of suspended impurities and pollutants, and social services such as recreational areas and beautiful landscapes that inspire joy and reassurance in the soul, as well as cultural areas and sports activities for m
... Show Moreالرؤية السايكلوجية وتطبيقاتها في مسرحية الشيخ والغانية
العوامل المؤثرة في نشأة النظام السياسي الامريكي
يقف البحث الموسوم (تجربة الاختيار في الشعر الجاهلي وصدر الاسلام)، على العديد من النماذج الشعرية، التي عاش فيها الشاعر العربي تجربة الاختيار في العصر الجاهلي وصدر الاسلام، واتجه البحث الى تحليل العديد من النماذج المختارة من التراث العربي الشعري، وقد وقف البحث على بعض التجارب التي يقع فيها الشاعر في موقف الاختيار. و لذلك كان من المنطق ان يقسم البحث الى مبحثين: فكان الاول منها يقف على (تجربة الاختيار في الشعر
... Show MoreThis paper deals with studying of one of the shrine that buried in Khizran
that had considered one of the ancient cemetery in Baghdad ,it is
Mohammad Basha
the source of Fiqh do not give areal picture for the efforts which have been done for economic system of the taxes But it gives a special ideas about what must be done.
The city of Baghdad has witnessed multiple stages in its
growth and development, and this is reflected in its intellectual
space, which responds to urban, economic, social and political
changes, which was reflected in its fabric and land uses. Baghdad
was characterized by the spontaneous weaving and hierarchy of
streets and alleys, s
Appearance of the Kurdish press in the Kurdish literature was affected by as set of both external and internal factors. The former was realized in the spreading of press and publications especially at the neighboring countries in the second half of the 19th century. The latter factors, external ones ,were concerned the political situations undergone by the Kurdish people who severely suffered injustice practiced by the Othman authority .All these reasons had driven the educated to migrate to search for more safe places to practice their cultural actions with absolute freedom. Consequently, the first newspaper was issued on 22/4/1898 in Cairo which pointed the birth of the Kurdish press inside and outside Kurdistan region which
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