Applying the necessary professional care and skill standard (1200) for internal auditing and its impact on the external auditor’s procedures.: دراسة استطلاعية في مديات تربية الكرخ /3 والرصافة /3. JAFS [Internet]. 2024 Jun. 30 [cited 2025 Jun. 25];19(67):67-84. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1522