“Responsibility of the External Auditor to Detect the Activity Result of the Public Construction Companies in Accordance With the Going Concern Principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية”. 2013. Journal of Accounting and Financial Studies ( JAFS ) 8 (24). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/563.