“The Role of the External Audits in Activating the Audit Process in the Environment of Big Data and Its Reflection on the Quality of Financial Information: An Analytical Study in the Companies and Offices of Auditors Operating in the Kurdistan Region – Iraq”. 2023. Journal of University of Raparin 10 (2): 476-504. https://doi.org/10.26750/Vol(10).No(2).Paper20.