The role of auditing in achieving sustainable performance of external development funds in Iraq. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 472–490, 2025. DOI: 10.34093/s7pkpt19. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2164. Acesso em: 16 jul. 2025.