“Applying the Necessary Professional Care and Skill Standard (1200) for Internal Auditing and Its Impact on the External auditor’s procedures.: دراسة استطلاعية في مديات تربية الكرخ 3 والرصافة 3”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. 67 (June 30, 2024): 67–84. Accessed December 27, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1522.