“The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES’ PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ”. 2022. Journal of Accounting and Financial Studies ( JAFS ) 17 (61): 573-84. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1243.