Salman NT, Hadab FF. 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. KSR [Internet]. 2026 Jul. 21 [cited 2026 Jul. 30];3(2):115-48. Available from: https://bulletin.ouk.kz/index.php/bulletin/article/view/54