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. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 67–84, 2024. DOI: 10.34093/dkdkdc54. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1522.. Acesso em: 3 jul. 2024.