The role of external audit in evaluating the performance of specialized banks in implementing the initiative of the Central Bank of Iraq. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 87–106, 2024. DOI: 10.34093/gfsn0t25. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1733. Acesso em: 29 apr. 2025.