خالد مصطفى ب. ., & 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), 536-564. https://doi.org/10.25098/8.2.26