Othman, Avan Asaad, Arshad Sedeeq Abdullah, و Nergiz Tawfeeq Hasan, trans. "The Role of Factors Influencing the Enhancement of the Quality of Forensic Auditing - A Survey Study of the Opinions of a Sample of Financial Experts and Accountants in the Erbil District Court of Appeal". Twejer Journal 7, no. 3 (ديسمبر 23, 2024): 785–817. تاريخ الوصول سبتمبر 24, 2026. https://journals.soran.edu.iq/index.php/Twejer/article/view/1408.