[1]
“The role of the external auditor to detect fraud in the trust accounts in accordance with international auditing standards and local evidence”, JAFS, vol. 21, no. 74, pp. 110–129, Mar. 2026, Accessed: Jul. 17, 2026. [Online]. Available: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2471