“Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity” (2023) Journal of Accounting and Financial Studies ( JAFS ), 18(64), pp. 391–416. Available at: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1285 (Accessed: 1 May 2025).