Y. O. . . Mohammad and P. S. M. . Aziz, “Evaluating the Performance Quality of the External Auditor Under the Requirements of International Auditing Standards (ISA220-ISA700) An applied Research in A number of Auditing Offices Operating in Erbil- Kurdistan Region of Iraq”, JUOR, vol. 9, no. 4, pp. 348–386, Sep. 2022.