rasheed, Nadhim hassan, and May Ablahad Afram. 2023. “The Effect of Using Brainstorming to Improve the Professional Skepticism of the External Auditor to Discover Fraud in the Financial Statements: A Study of the Opinions of a Sample of External Auditors in Iraq”. Tikrit Journal of Administrative and Economic Sciences 18 (60, 1):1-25. https://doi.org/10.25130/tjaes.18.60.1.1.