The Impact of Professional Doubt Factors on Improving the Quality of Auditor Reports: A Survey of Auditors' Opinions in Erbil Governorate ---
The aim of this research is to study and analyze the relationship between the elements of professional skepticism of auditors and its impact on the quality of audit reports, from the perspective of auditors in the province of Erbil. The importance of this research lies in its contribution to the professional and practi...