Journal of Accounting and Financial Studies

Analysis of decisions regarding the replacement of old production equipments and technologies with new ones includes defining the required productive capacity levels and provision of the necessary financial needs to purchase them. Researchers have submitted a set of methods that deal with the problems of replacement, which were based on a set of assumptions. They sometimes hypothesized the consistency of the productive age of equipment, and elsewhere they were limited to the treatment of single equipment. Such assumptions make these methods irrelevant for making the replacement decisions especially those equipments whose age is a random variable such transport buses. Thus the researchers attempted to build a quantitative method characterized by flexibility to simulate the operation of bus replacement in the future.
The results of the simulation were used to test the correlation between the number of replacements and the planned age of the productive equipment (the buses). The test revealed that there is no significant relationship between the number of replacements and the planned age of the equipment, in other words the destiny of the transport bus is independent of its planned age, and that the need for replacement is not characterized by a linear relationship with the planned age of the equipment. The research recommends the adoption of the Replacement Decision Support Tool developed in this study for analyzing the replacement decisions due to the nature of the outputs provided by the model which supply the user with the basic themes for analyzing the replacement decisions.

This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting. this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action by the body, Been using traditional and modern tools for the analysis & data and information collected for the purpose & evaluating performance and determining factors and causes chain person and subsidiary affecting the function of power of tax. Particular results & the study showed application & comprehensive quality management system tools, as (Six Sigma) system and that the process & not based on fats mutual trust between the holders and power & tax, the low level of services delivery led to five gaps in performance & the body weak tax revenues and unstable, the tax accounting system suffers from comprehensive and interrelated problems related to domestic environment, the training component is of primary importance in improving accounting process, Justice is the first priority in obtaining high-quality system of income, Financial statements, submitted to the body beyond the limits & statistical control after evidence physical a few influential in the critical success factors.
The researcher with practical system is built Six sigma basis for improved performance as well as future research topics in this the research conclude the necessity body to start treating all main & subsidiary casa on power tax functioning as well as necessity implantation which stated by house of quality and try executes all them.

External Auditor of responsibility for financial failure And the discontinuity of Company
Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory. Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon. The future of a Company real its financial statues and position and the extent of it ability to face events in future. Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.
Therefore financial statements of the company consider to be one of the important tools for all parties or stakeholders involved whether inside ог outside the company.
The study aim is do investigate the hypothesis external auditor is not responsible for assessing the extent of company s financial failure and its continuity researcher relied upon the review and interference method to achieve the study is objective, through reliance of many research aspects upon results of many applied research in this domain and consulting accountancy published literature too.
Researcher also relied upon other aspects of interference approach -literature
frame work.
The results of this study indicate the following;-
1- The early predicting of the financial failure is considered to be one of the means which can be used to avoid losses accumulation and spread to other sectors of the company. This would help the intervention to solve the failure problem in some companies and find solution to minimize the level of losses.
2- Going concern principle considered to be one familiar accounting principle; while this principle is subject to be under the monitoring and rating of company is External Auditor, thus has to perform some extra test to assure the continuity of the company.
3- Through the review of the auditing standards in the united state, the U.K. Australia and the International standards relevant to the responsibility of External Auditor over going concern principle, it has reveled that the External Auditor is not responsible in case he/she issues report without mentioning the continuity, and the company announces its bankruptcy shortly there after. However, these standards force External Auditor to conduct additional auditing only in case if there is doubt or uncertainty in regard to the principle of going concern of the company, and through traditional auditing methods.10:41