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. [Internet]. 2024 Mar. 14 [cited 2026 Feb. 3];32:92-104. Available from: https://scholarexpress.net/index.php/wefb/article/view/3943