“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)”, Wor.econo. and fin. Bul., vol. 32, pp. 92–104, Mar. 2024, Accessed: Feb. 03, 2026. [Online]. Available: https://scholarexpress.net/index.php/wefb/article/view/3943