“The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna” (2020) Journal of Accounting and Financial Studies ( JAFS ) [Preprint], (خاص). Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/864 (Accessed: 23 December 2024).