خالد مصطفى ب. .; فؤاد محمد ه. . . 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, [S. l.], v. 8, n. 2, p. 536-564, 2025. DOI: 10.25098/8.2.26. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/574. Acesso em: 12 feb. 2026.