Ashty Othman Khorsheed, BSc salahaddin university-Erbil/ College of administration and economy- Accounting Department – High education, I had PhD at Baghdad University. My specialist field are Financial Accounting and Auditing and evaluation of costs and management in industrial companies. I was worked at the College of Engineering in the Accounts Department as an Accounts Manager as well as an Accounts Manager of the Engineering Consulting bureau. After the higher posts I backed to the college of Engineering as a staff member, in Parallel I was teaches in the Faculty of Technology and in the University of Kuya as well. I have several published and unpublished research in different conference in the country and outside the country. Currently, I am a Lecture in University of Salahaddin –College of Engineering- Geomatics (Surveying) Department.