“The Impact of the Practice of Professional Doubt on the Quality of the auditor’s Performance in Iraq: بحث استطلاعي ”. Journal of Accounting and Financial Studies ( JAFS ) 18, no. 63 (July 1, 2023): 28–40. Accessed July 3, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1209.