MUSTAFA , Eram J.; AHMED, Barzan H.; HAMA SAEED, Vian S. The Impact of Using Expert Systems in Developing Human Capital Among Auditors : An Analytical Study of The Opinions of a Sample of Academics And Auditors in The Kurdistan Region - Iraq. KOYA UNIVERSITY JOURNAL OF HUMANITIES AND SOCIAL SCIENCES, [S. l.], v. 9, n. 1, p. 264–276, 2026. DOI: 10.14500/kujhss.v9n1y2026.pp264-276. Disponível em: https://jhss.koyauniversity.org/index.php/jhss/article/view/1459. Acesso em: 14 mar. 2026.