The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], n. خاص, 2020. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/864. Acesso em: 1 may. 2025.