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. AJBMEB [Internet]. 2023 Mar. 2 [cited 2025 Nov. 26];10:1-18. Available from: https://americanjournal.org/index.php/ajbmeb/article/view/466