Salman, N.T. and Hadab, F.F. 2026. THE QUALITY OF EXTERNAL AUDITOR REPORTS ACCORDING TO ISA 700 AND THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS IN LIGHT OF DIGITAL TECHNOLOGIES: AN APPLIED STUDY ON LISTED IRAQI BANKS. Kyzylorda Scholarly Review. 3, 2 (Jul. 2026), 115–148.