I. Abdulkareem, Arsalan. “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 44, no. 146 (June 1, 2025): 328–352. Accessed September 7, 2025. https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29821.