“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, vol. 32, Mar. 2024, pp. 92-104, https://scholarexpress.net/index.php/wefb/article/view/3943.