“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”, JAFS, vol. 17, no. 61, pp. 233–246, Nov. 2022, Accessed: May 01, 2025. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1126