“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)” (2024) World Economics and Finance Bulletin, 32, pp. 92–104. Available at: https://scholarexpress.net/index.php/wefb/article/view/3943 (Accessed: 3 February 2026).