"Diagnosing Factors Affecting on the Quality Level of Auditing Evidence and Its Reflecting of The Effectiveness for Accounting Information System". Warith Scientific Journal 5, no. 13 (مارس 30, 2023): 1–16. تاريخ الوصول أكتوبر 18, 2026. https://wsj.uowa.edu.iq/index.php/warith/article/view/91.