عباس هومر یادگار, and شاكر سلطان أياد. “"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, no. 2 (January 21, 2025): 465-485. Accessed March 16, 2025. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/549.