"Auditors Commitment by Professional conduct Rules and its Effect The Quality of Performance". Al Kut Journal of Economics and Administrative Sciences 5, no. 12 (أبريل 12, 2013): 202–232. تاريخ الوصول أكتوبر 28, 2026. http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/141.