Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq. UKH Journal of Social Sciences, [S. l.], v. 4, n. 2, p. 9–19, 2020. DOI: 10.25079/ukhjss.v4n2y2020.pp9-19. Disponível em: https://journals.ukh.edu.krd/index.php/ukhjss/article/view/293.. Acesso em: 21 jun. 2024.