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Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the theoretical and practical sides, research presents a set of commendations among of which are the auditor the person who takes directly the responsibility of detailed statement in the Management Representations Letter and the responsibility of presenting unrestricted opinion or other wise the auditor doesn't get the management representations letter if he would preface to apologize, Accordingly, he research shows a set of recommendations, among of which are the  council of control and accounting standards of Iraq should exert  its efforts to  issue Iraqi audit evidence based on IA S" amended" No.(580), works  in line with the main national auditing  environment

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Publication Date
Thu Sep 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
REMOVAL of HEAVY METALS IONS from AQUEOUS SOLUTIONS USING BIOSORPTION onto BAMBOO
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Feasibility of biosorbent of England bamboo plant origin was tested for removal of priority metal ions such as Cu and Zn from aqueous solutions in single metal state. Batch single metal state experiments were performed to determine the effect of dosage (0.5, 1 and 1.5 g), pH (3, 4, 4.5, 5 and 6), mixing speed (90, 111, 131, 156 and 170 rpm), temperature (20, 25, 30 and 35 °C) and metal ion concentration (10, 50, 70, 90 and 100 mg/L) on the ability of dried biomass to remove metal from solutions which were investigated. Dried powder of bamboo removed (for single metal state) about 74 % Cu and 69% Zn and maximum uptake of Cu and Zn was 7.39 mg/g and 6.96 mg/g respectively, from 100 mg/L of synthetic metal solution in 120 min. of contact t

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Certain subclass of meromorphic univalent positive coefficients defined by q-difference operator
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This paper introduces a Certain Subclass of Meromorphic Univalent Positives Coefficients Defined by the q-Difference Operator. Coefficient estimates are investigated and obtained, and the upped bound is calculated.

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Publication Date
Tue Sep 24 2019
Journal Name
Journal Of Petroleum Research And Studies
Lithofacies Characterization of the Early – Middle Miocene Succession, Case-Study, South Iraq
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The Early – Middle Miocene Ghar and Lower Fars sedimentary succession at the representative oil-well Nu-18 of the Nahr Umr oil field south Iraq; is taken by this study to investigate the sedimentological to reservoir rock facies buildups and related reservoir zonation; as first rock-typing attempt for the both formations. The sedimentological characterization of the Early Miocene Ghar formation is mainly comprised by successive buildups of sands-gravels and sandstones, whereas; the Middle Miocene Lower Fars formation is started by limestone, limestone-marly/marl anhydritic, upgraded into interbedded-series of marl and anhydrite facies, with less-common occurrences of thin-sandstone interlayers, terminated by marl-sandy-secti

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Publication Date
Tue Oct 30 2018
Journal Name
Acs Omega
Catalytic Hydrogenation of p-Chloronitrobenzene to p-Chloroaniline Mediated by $γ$-Mo2N
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Promoting the production of industrially important aromatic chloroamines over transition-metal nitrides catalysts has emerged as a prominent theme in catalysis. This contribution provides an insight into the reduction mechanism of p-chloronitrobenzene (p-CNB) to p-chloroaniline (p-CAN) over the γ-Mo2N(111) surface by means of density functional theory calculations. The adsorption energies of various molecularly adsorbed modes of p-CNB were computed. Our findings display that, p-CNB prefers to be adsorbed over two distinct adsorption sites, namely, Mo-hollow face-centered cubic (fcc) and N-hollow hexagonal close-packed (hcp) sites with adsorption energies of −32.1 and −38.5 kcal/mol, respectively. We establish that the activation of nit

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Publication Date
Sun Dec 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Solving the Inverse Kinematic Equations of Elastic Robot Arm Utilizing Neural Network
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The inverse kinematic equation for a robot is very important to the control robot’s motion and position. The solving of this equation is complex for the rigid robot due to the dependency of this equation on the joint configuration and structure of robot link. In light robot arms, where the flexibility exists, the solving of this problem is more complicated than the rigid link robot because the deformation variables (elongation and bending) are present in the forward kinematic equation. The finding of an inverse kinematic equation needs to obtain the relation between the joint angles and both of the end-effector position and deformations variables. In this work, a neural network has been proposed to solve the problem of inverse kinemati

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Semi-Analytical Assessment of Magneto-Hydrodynamic Nano-Fluid Flow Jeffrey- Hamel Problem
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In this paper, analyzing the non-dimensional Magnesium-hydrodynamics problem Using nanoparticles in Jeffrey-Hamel flow (JHF) has been studied. The fundamental equations for this issue are reduced to a three-order ordinary differential equation. The current project investigated the effect of the angles between the plates, Reynolds number, nanoparticles volume fraction parameter, and magnetic number on the velocity distribution by using analytical technique known as a perturbation iteration scheme (PIS). The effect of these parameters is similar in the converging and diverging channels except magnetic number that it is different in the divergent channel. Furthermore, the resulting solutions with good convergence and high accuracy for the d

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Publication Date
Wed Apr 05 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Computer Literacy with Skills of Seeking for Information Electronically among University Students
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Publication Date
Mon Aug 06 2018
Journal Name
Indian Journal Of Applied Research
STATISTICAL METHOD FOR SOLVING TRANSPORTATION PROBLEMS OF USING THE PROGRAMMING LANGUAGE MATLAB
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Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

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Publication Date
Tue Sep 22 2020
Journal Name
Arabian Journal Of Geosciences
Manufacture of Portland cement from Late Miocene claystone, Injana formation, Central Iraq
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Publication Date
Sun Dec 21 2025
Journal Name
Aldol Reaction – Organic Chemistry Lecture
Explanation of how to conduct organic chemistry lab reactions (practical stage 3)
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organic chmistry

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