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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Addition of Some Primary and Secondary Amines to Graphene Oxide, and Studying Their Effect on Increasing its Electrical Properties
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Previously many properties of graphene oxide in the field of medicine, biological environment and in the field of energy have been studied. This diversity in properties is due to the possibility of modification on the composition of this Nano compound, where the Graphene oxide is capable of more modification via addition other functional groups on its surface or at the edges of the sheet. The reason for this modification possibility is that the Sp3 hybridization (tetrahedral structure) of the carbon atoms in graphene oxide, and it contains many oxygenic functional groups that are able to reac with other groups. In this research the effect of addition of some amine compounds on electrical properties of graphene oxide has been studied by the

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Publication Date
Sat Nov 19 2022
Journal Name
Journal Of Solid State Electrochemistry
Thermal, electrical and electrochemical properties of ionic liquid-doped poly(ethylene oxide)–LiTDI polymer electrolytes for Li-ion batteries
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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Finite Element Modeling of One-Way Recycled Aggregate Concrete Slabs Strengthened using Near-Surface Mounted CFRPs under Repeated Loading
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This study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning: Функциональная транспозиция причастий в прилагательное
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This paper tackles in detail the functional shift of parts of speech, such as the shift of a verbal clause to an adjectival clause, along with the types of such a shift. The researcher identified the important features of participles, as well as the concept of participles, adjectives, and their types. Also, the most important changes that affect the participles during such shifts. Further, an exposition is made of the different producers through which a verbal clause is changed into an adjectival one in Russian.

      This type of functional shift in parts of speech is seen as a process of deriving most of the new words in contemporary Russian. Russian is very rich in new words, whether by way of processe

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Publication Date
Mon Nov 01 2021
Journal Name
Water Research
Fate and removal of silver nanoparticles during sludge conditioning and their impact on soil health after simulated land application
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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
An An Accurate Estimation of Shear Wave Velocity Using Well Logging Data for Khasib Carbonate Reservoir - Amara Oil Field
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Shear and compressional wave velocities, coupled with other petrophysical data, are vital in determining the dynamic modules magnitude in geomechanical studies and hydrocarbon reservoir characterization. But, due to field practices and high running cost, shear wave velocity may not available in all wells. In this paper, a statistical multivariate regression method is presented to predict the shear wave velocity for Khasib formation - Amara oil fields located in South- East of Iraq using well log compressional wave velocity, neutron porosity and density. The accuracy of the proposed correlation have been compared to other correlations. The results show that, the presented model provides accurate

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages
Функциональная транспозиция причастий в прилагательное Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning
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Publication Date
Tue Jan 01 2019
Journal Name
Australian Journal Of Mathematical Analysis And Applications
Formulation of approximate mathematical model for incoming water to some dams on Tigris and Euphrates Rivers using spline function
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n this paper, we formulate three mathematical models using spline functions, such as linear, quadratic and cubic functions to approximate the mathematical model for incoming water to some dams. We will implement this model on dams of both rivers; dams on the Tigris are Mosul and Amara while dams on the Euphrates are Hadetha and Al-Hindya.

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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Estimating Angle of Arrival (AOA) for Wideband Signal by Sensor Delay Line (SDL) and Tapped Delay Line (TDL) Processors
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Angle of arrival (AOA) estimation for wideband signal becomes more necessary for modern communication systems like Global System for Mobile (GSM), satellite, military applications and spread spectrum (frequency hopping and direct sequence). Most of the researchers are focusing on how to cancel the effects of signal bandwidth on AOA estimation performance by using a transversal filter (tap delay line) (TDL). Most of the researchers were using two elements array antenna to study these effects. In this research, a general case of proposed (M) array elements is used. A transversal filter (TDL) in phase adaptive array antenna system is used to calculate the optimum number of taps required to compensate these effect. The propo

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Huazhong University Of Science And Technology [medical Sciences]
New mini dental implant attachments versus O-ring attachment after cyclic aging: Analysis of retention strength and gap space
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