“The Use of Property Sampling Reduce of the Audit Dangerous of Auditor JudgmentsApplied Research in Board of Supreme Audit: Applied Research in Board of Supreme Audit Accounts of the State Company for Cotton Industries”. 2020. Journal of Accounting and Financial Studies ( JAFS ) 8 (22). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/656.