The effect of the conflict between the independence of the auditor and the provision of advisory services in expressing an impartial technical opinion. JAFS [Internet]. 2024 Aug. 31 [cited 2024 Dec. 28];19(عدد خاص):1082-99. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1846