Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones. The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essential. Also, identifying the management procedures in light of the auditor's assessments of the detected misstatements.This research reached a number of conclusions, the most important of which are the existence of fundamental distortions in the process of recognition and measurement of the government support received from the Ministry of Finance, as well as the existence of a fundamental distortion in the measurement process and the disclosure of the full production stock of flour and bran.This research was concluded with a number of recommendations, the most important of which is the need to re-measure and disclose the amounts of government support received by the company from the Ministry of Finance, and as the researchers mentioned in the practical aspect, as well as the need to re-measure the stock of the end of the period of full production of flour and bran in a way that guarantees the truth and fairness of the financial statements.
Abstract. The main technique for removing bacteria from water for various applications is chemical disinfection. However, this method has many disadvantages such as producing disinfectant by-products (DBPs), biofilm formation and either rendering the water unpotable (at high residual disinfection) or leaving a potential for lethal diseases such as Cholera (if the residual disinfection is too low). Recently, a process was developed for continuous removal of bacteria from water using the principle of froth flotation through compressed air only without any chemicals (Hassan, 2015). This work examines the extent to which chemical free froth flotation can purify drinking water. The experiments were carried out using two flotation columns
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MR Younus, Alustath, 2011
The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of
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Equation Boizil used to Oatae approximate value of bladder pressure for 25 healthy people compared with Amqas the Alrotinahh ways used an indirect the catheter Bashaddam and found this method is cheap and harmless and easy
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Lowpass spatial filters are adopted to match the noise statistics of the degradation seeking
good quality smoothed images. This study imply different size and shape of smoothing
windows. The study shows that using a window square frame shape gives good quality
smoothing and at the same time preserving a certain level of high frequency components in
comparsion with standard smoothing filters.
Abstract: In this research, nanofibers have been prepared by using an electrospinning method. Three types of polymer (PVA, VC, PMMA) have been used with different concentration. The applied voltage and the gap length were changed. It was observed that VC is the best polymer than the other types of polymers.
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