Al-Naeemi, B.F. 2018. Professional Efficiency Requirements for Auditors in Accordance with the Eighth International Accounting Education Standard “A field Study at Auditing Companies in Iraq”. Humanities Journal of University of Zakho. 6, 4 (Dec. 2018), 1085–1101. DOI:https://doi.org/10.26436/hjuoz.2018.6.4.437.