Zina Mohammed Sabti Najim Al Askary, Ahmed Kadhim Sendw, Hassan salim mohsin,. «Professional Approach Importance in Auditing of Financial Statements for Tax Accounting». Opción 350 (diciembre 13, 2019): 1648-1662. Accedido agosto 2, 2025. https://produccioncientifica.luz.edu.ve/index.php/opcion/article/view/30136.