Majid Gazi Hasan, Ali Awadh Atshan, and Waad Hadi Abd. “The Impact of the Relationship Between Supervisors of Commercial Banks and the Work of the External Auditor, a Study According to the International Auditing Standard (1004)”. Journal of Corporate Finance Management and Banking System 3, no. 01 (May 9, 2023): 86–97. Accessed October 7, 2026. https://journal.hmjournals.com/index.php/JCFMBS/article/view/1832.