“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”. Journal of Academic Research, vol. 28, no. 2, July 2024, pp. 15-31, https://doi.org/10.65540/jar.v28i2.700.