“The Impact of the Use of Information Technology in Estimating and Reducing Audit Risks - an Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Association of Certified Public Accountants”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 53, no. 1 (August 17, 2023): 65–84. Accessed November 19, 2024. https://alhadhar.com/raf-journal/index.php/JAUCS/article/view/560.