Beig, T. and Maji, A. 2023. The effect of the auditor’s efficiency on the practice of cloud auditing An exploratory study of a sample of academics and professionals in the field of accounting and auditing. Journal of Kufa Studies Center. 1, 69 (Jun. 2023), 287–318. DOI:https://doi.org/10.36322/jksc.v1i69.12564.