THE ROLE OF THE AUDITOR’S EXPERIENCE, KNOWLEDGE, AND PROFESSIONAL QUALIFICATION IN AUDITING FINANCIAL STATEMENTS IN LIGHT OF INFORMATION TECHNOLOGY AND ARTIFICIAL INTELLIGENCE TECHNIQUES (A STUDY OF THE OPINIONS OF A SAMPLE OF AUDITORS IN IRAQ). World Economics and Finance Bulletin, [S. l.], v. 32, p. 92–104, 2024. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/3943. Acesso em: 3 feb. 2026.