Applying the Necessary Professional Care and Skill Standard (1200) for Internal Auditing and Its Impact on the External auditor’s procedures.: دراسة استطلاعية في مديات تربية الكرخ 3 والرصافة 3. JAFS 2024, 19 (67), 67-84. https://doi.org/10.34093/dkdkdc54.