A. M. A. W. Al-Awwad and B. H. Jawad, “The Absence of Documentary Documentation in Light of E- Accounting and its Risks in the Performance of the Auditor”, Al-Ghary Jour. Eco. Admini. Sci., vol. 18, no. 4, pp. 441–476, Dec. 2022, doi: 10.36325/ghjec.v18i4.14073.