تأهيل الموارد البشرية وجودة المراجعة في ظل التحول الرقمي: Qualifying Human Resources and Audit Quality in Light of Digital Transformation A Field Study on Audit Offices Operating in Misurata City. (2024). Journal of Academic Research, 28(2), 15-31. https://doi.org/10.65540/jar.v28i2.700