“The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action”, JAFS, vol. 18, no. 64, pp. 320–334, Sep. 2023, Accessed: Jan. 11, 2025. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1281