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Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
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The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles and nature of the companies.Based on the above, particular research studies as well as professional recommendations produced in the developed world have recently produced to shed some light on as how to measure and evaluate service performance of audit profession; taking into account that whenever the quality of such service is realized, it would automatically be reflected on boosting the accountant performance too. In this connection, several conflicting methods have been developed to control the quality of auditors’ professional performance.Iraq is one of the states in which regulatory bodies of the external audit profession have been established. In response to the requirements of international auditing standards on audit quality as represented in standards (1) and (220), applied research has been developed in an effort to study the reality and role of bodies regulating external audit in the Republic of Iraq in terms of achieving the required level of quality audit and identifying the obstacles that prevented achieving effective quality control over auditors’ offices and Board of Supreme Audit as in accordance with the International Standards on Auditing. The research focuses on the role of these bodies in terms of achieving quality audit by way of implementing a quality control system the benefits of which would go to the beneficiaries of the audits, reduce chances of criticisms and weaknesses, and make it easily acceptable in auditing environment in Iraq.The research is based on a key premise which is lack of coordination between the Council of Audit Control Profession, and the Council of Audit and Control Standards, which affects auditors’ commitment to quality control standards.The researcher concluded to a set of conclusions, the most significant of which are:

  1. Lack of quality control standard required to be applied by auditors.
  2. Weak coordination between the Council of Audit Control Profession, the Association of Accountants and Auditors and the Council of Audit and Control Standards after the year (2003) in the field of quality control of auditors professional performance.
  3. The ceasing of the function of the Council of Audit and Control Standards after (2003) incidents and up to late (2010) when it has been reactivated had a clear impact on not keeping pace with the progress in auditing profession, especially in the field of quality control performance of audit profession in Iraq.

The researcher made several recommendations, such as:

  1. Issuance of standard quality control by the Council of Audit and Control Standards in the Republic of Iraq to include two models, the first on the internal organization of the offices of auditors, and the second on program of quality control, as proposed in the study.
  2. Establishment of a regulatory unit for quality control at the Council of Audit Control Profession in the Republic of Iraq by adopting the model of the American Institute of Certified Acts (AICPA).
  3. Activation of the Council of Audit and Control Standards in the Republic of Iraq in relation to issue of standards that keep pace with developments in the field of accounting, auditing and international standards related thereto.

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Study of direct marketing methods and identificationThe suitability of each of them for application in the Iraqi marketAn analytical study of the views of a sample of wholesalers in Baghdad
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Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The interactive role of high performance work systems in the relationship between high Involvement management practices and strategic Entrepreneurship / case study at Diyala State Company
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The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a consulting program for decreasing withdrawal behavior of the children with autism of kindergarten
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       unacceptable social behaviors, particularly withdrawal behavior that appears in children with autism represent a major problem hindering the process of communication with those around them and therefore the process of mergence  with them be difficult.

     The withdrawal causes a real affect deficit for children with autism limits the possibility of development of their intellectual and mental growth due to their solitude and the weakness of their focus in the acquisition of pedagogical skills and lack the necessary social skills to maintain the relations of friendship and enjoyment of them.

      withdrawal children fail to participate

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Publication Date
Wed Oct 07 2020
Journal Name
College Of Islamic Sciences
The Hadiths That Al-Bazzar Graduated it in His Musnad for it Azzatiha "Graduation and Study"
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     This research was one of the terms that used by Al-Bazzar  in his musnad and this term was  (Al-azza) who launched on some ways and hadiths and I collected those narration, and I have graduated and studied it to access to the meaning which Al-Bazzar want that from this description. In the introduction of the research, I have mention the importance of the subject and the reasons for his selection and also my plan,  a preface where I mentioned the definition of Al-Bazzar and his musnad, then in the first section I defined Al-azza linguistically and idiomatically , the second section I studied the hadiths that Al-Bazzar described them with azza ,and then I conclude it with my results that I have reach

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Publication Date
Wed Apr 10 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS: QUALITY SYSTEMS.POSSIBILITY OF IMPLEMENTING IN SOME LOCAL FOOD ESTABLISHMENTS
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In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

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Publication Date
Thu Jul 01 2021
Journal Name
Civil Engineering Journal
The Cognition Role to Understanding Planning and Architectural Production
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This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable Accounting indicators that related with create value for the firm
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The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

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Publication Date
Sun Oct 04 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2.: Study the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2.
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Results showed that the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2 by submerged culture could be achieved by using inulin as carbon source at a concentration of 2% with mixture of yeast extract and ammonium sulphate in a ratio of 1:1 in a concentration of 1% at initial pH 5.5 after incubation for 42 hours at 30ºC.

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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Topics and political frameworks for the news of the Iraqi Ministry of Foreign Affairs on its website: an analytical study
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This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes
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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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