TALIB ABDULAMEER ALSHAMMARI, Mushtaq. The effect of electronic auditing in reducing audit risks and improving the quality of the auditor’s report: an exploratory Study to opinions of a sample of auditors working in Iraqi banks. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 19, n. 75, p. 312–328, 2023. DOI: 10.71207/ijas.v19i75.4762. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/4762. Acesso em: 18 apr. 2026.