[1]
خالد مصطفى ب. and فؤاد محمد ه. 2025. The Possibility of Building a Conceptual Framework for Audit theory and its Reflection on Improving the Practice of the Profession: A Survey Study of the opinions of a Sample of Academics and Auditors in the Kurdistan Region of Iraq. The Scientific Journal of Cihan University– Sulaimaniya. 8, 2 (Mar. 2025), 536-564. DOI:https://doi.org/10.25098/8.2.26.