Preferred Language
Articles
/
jpgiafs-635
Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Antibacterial and cytotoxic effect of a novel bio-logical Nano-silver fluoride synthesized from moringa oleifera leaf extract
...Show More Authors

Background: A great dental and biomedical interest had been paid to silver nanoparticles because of their antimicrobial activity. Objective: To evaluate the antimicrobial and cytotoxic activity of a newly developed Nano-silver fluoride that was synthesized from moringa oleifera leaf extract against S. mutants.  Material and method: The green synthesis method was used to prepare Nano-silver fluoride from moringa oleifera leaf extract. The minimum inhibitory concentration and the minimum bactericidal concentration were evaluated using brain heart infusion plates, while the cytotoxicity was evaluated by the hemolytic activity. Results: Nano-silver fluoride had a bactericidal and bacteriostatic effect (MIC was 60 ppm a

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (5)
Scopus Crossref
Publication Date
Wed Oct 04 2023
Journal Name
Environmental Progress & Sustainable Energy
Removal of <scp>E133</scp> brilliant blue dye from artificial wastewater by electrocoagulation using cans waste as electrodes
...Show More Authors
Abstract<p>Solid‐waste management, particularly of aluminum (Al), is a challenge that is being confronted around the world. Therefore, it is valuable to explore methods that can minimize the exploitation of natural assets, such as recycling. In this study, using hazardous Al waste as the main electrodes in the electrocoagulation (EC) process for dye removal from wastewater was discussed. The EC process is considered to be one of the most efficient, promising, and cost‐effective ways of handling various toxic effluents. The effect of current density (10, 20, and 30 mA/cm<sup>2</sup>), electrolyte concentration (1 and 2 g/L), and initial concentration of Brilliant Blue dye (15 and 30 mg/L) on </p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Thu Nov 03 2022
Journal Name
Journal Of Materials Engineering And Performance
Influence of Scanning Velocity on a CoCrMoW Alloy Built via Selective Laser Melting: Microstructure, Mechanical, and Tribological Properties
...Show More Authors

View Publication
Scopus (8)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and characterization of Posaconazole as a Nano-micelles using d-α-Tocopheryl polyethylene glycol 1000 succinate (TPGS)
...Show More Authors

It is important to note that Posaconazole (POCZ) is a newly developed extended-spectrum triazole that belongs to BCS class II and has a solubility of less than 1µg/ml. In patients with a weakened immune system, POCZ has been shown to be effective as an antifungal treatment for invasive infections caused by candida and aspergillus species. The nano-micelles technique can be used to increase POCZ solubility. In order to increase their apparent solubility in water, nano-micelles are made by combining macromolecules that self-assemble into ordered structures capable of entrapping hydrophobic drug molecules in the interior domain. Dispersed colloidal systems, of which nano-micelles are a subset, are a large and diverse group. Composed of a p

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (4)
Scopus Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Structures
Accelerating reliability analysis of deteriorated simply supported concrete beam with a newly developed approach: MCS, FORM and ANN
...Show More Authors

Reliability analysis methods are used to evaluate the safety of reinforced concrete structures by evaluating the limit state function 𝑔(𝑋𝑖). For implicit limit state function and nonlinear analysis , an advanced reliability analysis methods are needed. Monte Carlo simulation (MCS) can be used in this case however, as the number of input variables increases, the time required for MCS also increases, making it a time consuming method especially for complex problems with implicit performance functions. In such cases, MCS-based FORM (First Order Reliability Method) and Artificial Neural Network-based FORM (ANN FORM) have been proposed as alternatives. However, it is important to note that both MCS-FORM and ANN-FORM can also be time-con

... Show More
View Publication
Scopus (6)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Fri Mar 15 2024
Journal Name
Journal Of Baghdad College Of Dentistry
A clinicopathological analysis of 151 odontogenic tumors based on new WHO classification 2022: A retrospective cross-sectional study
...Show More Authors

Background: Odontogenic tumors are a diverse group of lesions with a variety of clinical behavior and histopathologic subtypes, from hamartomatous and benign to malignant. The study aimed to examine the clinical and pathological features of odontogenic tumors in Baghdad over the last 11 years (2011–2021). Materials and Methods: The present retrospective study analyzed all formalin-fixed, paraffin-embedded tissue blocks of patients diagnosed with an odontogenic tumor that were retrieved from archives at a teaching hospital/College of Dentistry in Baghdad University, Iraq, between 2011 and 2021. The diagnosis of each case was confirmed by examining the hematoxylin and eosin stained sections by two expert pathologists. Data from pati

... Show More
Scopus (3)
Crossref (4)
Scopus Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Research Journal Of Pharmacy And Technology
New Mode Semi-Automated Turbidimetric Determination of Mefenamic Acid by Ayah 6SX1-ST-2D Solar cell-CFI Analyser
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Density Distributions and Elastic Electron Scattering Form Factors of Proton-rich 8B, 17F, 17Ne, 23Al and 27P Nuclei
...Show More Authors

In this work, the nuclear density distributions, size radii and elastic electron scattering form factors are calculated for proton-rich 8B, 17F, 17Ne, 23Al and 27P nuclei using the radial wave functions of Woods-Saxon potential. The parameters of such potential for nuclei under study are generated so as to reproduce the experimentally available size radii and binding energies of the last nucleons on the Fermi surface.

View Publication
Scopus (13)
Crossref (6)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Structure properties of cobalt dioxide (CoO2) thin films effected by violet and red lasers irradiation using (SCSP) technique
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Grain and Calcinations Kaolin Additives on Some Mechanical and Physical properties on Low Density Polyethylene Composites
...Show More Authors

In this work, a composite material was prepared from Low-density polyethylene (LDPE) with different weight percent of grain and calcinations kaolin at temperature of (850oC) using single screw extruder and a mixing machine operated at a temperature between (190-200oC). Some of mechanical and physical properties such as tensile strength, tensile strength at break, Young modulus, and elongation at break, shore hardness and water absorption were determined at different weight fraction of filler (0, 2, 7, 10 and 15%). It was found that the addition of filler increases the modulus of elasticity, elongation at break, shore hardness and impact strength; on other hand, it decreases the tensile strength and tensile strength

... Show More
View Publication Preview PDF