“The impact of the practice of professional doubt on the quality of the auditor’s performance in Iraq: بحث استطلاعي ”, JAFS, vol. 18, no. 63, pp. 28–40, Jul. 2023, Accessed: Jun. 25, 2025. [Online]. Available: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1209