The Ability of the Independent Auditor to Audit the Application Requirements of Electronic Commerce. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. 44, 2018. DOI: 10.34093/jafs.v13i44.27. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/27. Acesso em: 6 apr. 2025.