“The Extent of auditors’ commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board” (2022) Journal of Accounting and Financial Studies ( JAFS ), 17(61), pp. 233–246. Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1126 (Accessed: 1 May 2025).