The Role of the Auditor’s Digital Readiness in Smart Auditing Practices: An Applied Study in the General Commission of Iraqi Customs. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Special 5, p. 235–243, 2026. DOI: 10.56967/ejfb2026964. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/607. Acesso em: 12 nov. 2026.