Universities are the source of science promote UN towards progress and development of scientific and practical in various fields and we are in the College of Business Administration Department of Accounting and Auditing Academy modern president and members are well aware of the size of this role and carry on our necks honesty in contributing to supply continuous human resources that promote professional life in the field of accounting and auditing through permanent development of study programs and the use of modern technologies and linking courses reality pragmatic escort economic problems of contemporary and find scientific and practical solutions in the areas of specialization to reach excellence and distinction in performance and help us God Almighty to carry this message