THE ROLE OF JOINT AUDITING IN ENHANCING THE EFFICIENCY OF EXTERNAL AUDITING-A FIELD STUDY IN IRAQI AUDITING FIRMS AND COMPANIES. Wor.econo. and fin. Bul. [Internet]. 2026 Aug. 3 [cited 2026 Aug. 10];61:1-13. Available from: https://scholarexpress.net/index.php/wefb/article/view/6298