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. jar [Internet]. 2024 Jul. 7 [cited 2026 Aug. 15];28(2):15-31. Available from: https://lam-journal.ly/index.php/jar/article/view/700