The Extent of auditors’ commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board. JAFS. 2022;17(61):233-246. Accessed May 1, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1126