“The Impact of Joint Auditing Approach on Audit Performance Costs: Field Analysis in the Saudi Business Environment”, JAFS, vol. 17, no. 61, pp. 436–450, Dec. 2022, Accessed: Dec. 24, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1146