“Enhancing Assurance Services Using Non-Renewable Resources Standard (NR0401) “Constructive Materials: Applied Research for Kufa Cement Factory”. Journal of Accounting and Financial Studies ( JAFS ) 16, no. 56 (August 3, 2021): 135–144. Accessed April 30, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/985.