Beig, Tayseer, and Ahmed Maji. 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):287-318. https://doi.org/10.36322/jksc.v1i69.12564.