The Effect of Non-Adoption of the Compulsory Rotation of the External Auditor in the Quality of Audit and Detection of Errors - A Field Study in Companies and Offices of the Iraqi Audit. (2021). Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 43(2), 50-80. https://doi.org/10.55562/jrucs.v43i2.143