“Implications of achieving the quality of financial reports on the opinion of the external auditor )An applied study on a sample of Iraqi local organizations(”, Wor.Bul.Man.Law., vol. 20, pp. 1–14, Mar. 2023, Accessed: Jan. 15, 2026. [Online]. Available: https://scholarexpress.net/index.php/wbml/article/view/2368