“External Audit and Its Role in Contributing to Achieving Sustainable Development Goals in Public Sector Financial Institutions (Applied Research)”. Journal of Accounting and Financial Studies ( JAFS ) 21, no. 74 (March 31, 2026): 130–151. Accessed July 16, 2026. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2472.