I. ABDULKAREEM, A. Enhancing the Core Competencies of Auditors to Raise the Quality of Auditing : An Exploratory Study of the Opinions of a Sample of Academics and Professionals. TANMIYAT AL-RAFIDAIN, [S. l.], v. 44, n. 146, p. 328–352, 2025. DOI: 10.33899/tanra.2025.158399.1475. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29821. Acesso em: 7 sep. 2025.