THE EFFECT OF ADOPTING THE STRATEGY OF INDUSTRIAL SPECIALIZATION AND ITS ROLE IN REDUCING AUDIT RISKS: A SURVEY OF THE VIEWS OF A SAMPLE OF EXTERNAL AUDITORS IN IRAQ. American Journal of Business Management, Economics and Banking, [S. l.], v. 10, p. 1–18, 2023. Disponível em: https://americanjournal.org/index.php/ajbmeb/article/view/466. Acesso em: 26 nov. 2025.