“The Role of the External Auditor to Detect Fraud in the Trust Accounts in Accordance With International Auditing Standards and Local Evidence”. Journal of Accounting and Financial Studies ( JAFS ) 21, no. 74 (March 31, 2026): 110–129. Accessed July 14, 2026. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2471.