موفق عبد الحسين محمد. “The Quality of the auditor’s Report in Light of International and Local Auditing Standards - a Comparative Study With the Development of a Proposed Model for Amending the Iraqi Auditing Manual No. (2)”. Iraqi Journal for Administrative Sciences, vol. 9, no. 37, Jan. 2025, pp. 140-72, https://journals.uokerbala.edu.iq/index.php/ijas/article/view/3029.