مشتاق طالب عبد الأمير الشمري. “The Effect of Electronic Auditing in Reducing Audit Risks and Improving the Quality of the auditor’s Report: An Exploratory Study to Opinions of a Sample of Auditors Working in Iraqi Banks”. Iraqi Journal for Administrative Sciences, vol. 19, no. 75, June 2024, pp. 312-28, https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1885.