1.
Mahmood MO, Mehdi AL-Insari AS. The role of the external auditor in activating the internal control system And its implications for achieving transparency of financial reporting : Field study in a sample of audit offices operating in Erbil - Kurdistan Region Iraq. SJCUS [Internet]. 2021May18 [cited 2026Feb.12];5(1):224-47. Available from: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/63