Administrative responsibility is a real
guarantee of respecting environmental laws. If the
administration aims to protect the environment and
create sustainable development, we should help it and
expand its responsibility. Development should not
take
priority over the environment and resources’ health.
The study aimed to test the role of planning in detecting the significant irregularities
in the financial statements of the clients in the audit companies and firms, where the
research came to provide a knowledge about the concept of planning an it
‟s activities,
beside its role in increasing the ability of the auditor in detecting the significant
irregularities in the financial statements of Clients. In this context, the research community
is determined as audit companies and firms, a sample of (60) individuals that are working
in the field of auditing in Damascus companies and firms were picked up, finally the
researcher reach to a group of conclusions:
1. There is a significant positive correlation between obtaining information about the
customer and detecting the significant irregularities in the financial statements of clients.
2. There is a significant positive correlation between obtaining the information of the
legal obligations of the client and detecting the significant irregularities in the financial
statements of clients..
3. There is a significant positive correlation between the implementation of the initial
analytical procedures and detecting the significant irregularities in the financial statements
of clients.
4. There is a significant positive correlation between the assessment of materiality
and detecting the significant irregularities in the financial statements of clients..
5. There is a significant positive correlation between audit risk assessment and
detecting the significant irregularities in the financial statements of clients..
Grammatical rules are deduced from Arabic spoken by ideally intuitive Arabic
speakers, and illustration is the spirit of the rule, endowing it with life, pleasure, and
originality. The Arabic used in illustration is that of the holy Quran, sayings
of the Prophet
as well as renowned poetic and prosaic statements by Arabs from the Jahileah period up to
150 Hizra,i.e, the end of the period of providing arguments. The term illustration is an
original Arabic term that came out of Arab concern over mistakes in Arabic. The holy
Quran is the source of illustrations, as it is the pillar upon which all other illustrations
depend.
This paper tries to study the relationship between the grammatical rule and
illustrations as well as to demonstrate the motives for illustration, its mechanism,
principles, and sources. It also tries to address some equivalents such as provision of
argument and evidence as well as analogy.