AL-Anezi, Faten Salem Fahad, and Muthana Rokan Jasim. “The Impact of the Joint Audit on the External Auditors Opinion of An Applied Study on a Sample of Companies Listed on the Iraqi Stock Exchange”. Tikrit Journal of Administrative and Economic Sciences, vol. 18, no. 59, 2, Sept. 2022, pp. 100-15, doi:10.25130/tjaes.18.59.2.7.