The role of e-learning standards in auditing in auditing the performance of customer capita: applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 325–338, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1229. Acesso em: 25 jun. 2025.