K. Al-Taie, Bushra Fadil, and Khaled Fa'iq H. Al-asadee. 2021. “The Role of the Collective Intelligence System in Promoting the Advantages of Joint Auditing A Survey of a Sample of External Auditors”. Tikrit Journal of Administrative and Economic Sciences 17 (54, 1):120-39. https://doi.org/10.25130/tjaes.17.54.1.7.