عباس هومر ی. .; شاكر سلطان . أ. . "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. 465-485, 2025. DOI: 10.25098/8.2.23. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/549. Acesso em: 16 mar. 2025.