The Role of the External Auditor in Auditing Electronic Payment Operations : An Applied Study in a Sample of Electronic Payment Companies Operating in Iraq. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 92–108, 2025. DOI: 10.34093/rzrbkm30. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2133. Acesso em: 3 jul. 2025.