“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”. Journal of University of Raparin, vol. 10, no. 2, June 2023, pp. 476-04, https://doi.org/10.26750/Vol(10).No(2).Paper20.