Jarboo, Dr.Yousif, and Dr.Salim Halas. “The Aspects of Professional Societies and Palestinian Universities in Improving the Performance of External Auditor”. TANMIYAT AL-RAFIDAIN 30, no. 92 (December 1, 2008): 9–43. Accessed December 4, 2025. https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29933.