The Extent of auditors’ commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board. (2022). Journal of Accounting and Financial Studies ( JAFS ), 17(61), 233-246. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1126