The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

Problem of research as defined, including the following:what is impact organizing of configuration for still life in paintings of students in the Department of Art Education in subject of colors ?Study of well training for organized in painting of still life is necessary for a teacher of art education to contribute effectively to the performance of his letter, so is this research in response to the public goals for a subject of art education. The current research aims to:1. Impact organization of configuration for still life in paintings of students in the Department of Art Education for the first grade in subject of colors2. Role organization of configuration for still life in the painting to serve the educational process in subject of

     In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution i

The aim of this research is to find out the impact of cognitive incompatibility schemes on the development of creative thinking skills among first grade students.
To prove the objective of the research, the researcher put the following hypothesis:
There is no statistically significant difference at the level of (0.05) between the average score of the experimental group who study the history of ancient civilizations according to the patterns of cognitive conflict and the average grades of the control group students who study the same subject in the usual way in the test of post-creative thinking skill

The study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende

Scholars have inherited a tremendous wealth in all sciences and knowledge, especially jurisprudence; therefore, the students of forensic science had to execute this precious heritage, achieving a serious scientific investigation; So I opted for the realization of this part of the Book of Leasing for the small book of fatwas of Yusuf bin Ahmed al-Khasi.

تمثل هذه النقوش طبيعة العصر فيه ؛ لذلك نجد الباحثين المهتمين بعلم اآلثار ، والتاريخ القديم هم أكثر من بحث عنها ، ثم حاولوا فك رموزها ، وما زال بعضها قيد الدراسة .

Prince Kikaus  explained  to us Conditions of writing and establishing .Then he touched  upon the Conditions of the ministry and qualities that must be characterized Author and minister both need machines must be availabla in person if given these positions .he was creative in presenting his ideas which is not  without judgment an knowledge.He had a distinct style in mentioned professions and administrative hierarchy As explained in his speech About the writer and his Correspondence and construction and writer position who has developed into a minister then he touched it to the cabinet system and what the minister should do.of qualities .and the importance of the post of minister who mentioned several points to him ou

Aljazri made an effort to prominence the scientific rank of
reporters through transfer accurate expressions reflects the
heighest ability of reporter . these opinions are often of the
translator's companions or of his students who heard and studied
from him . Their phrases are included in the translator's edited.
Most of the time, they are brief phrases that indicate precise
meaning