Ehsan Fadhil Mohammed 2023. The Effect of Accounting Conservatism in The Opinion of The External Auditor An applied study on a sample of companies listed in the Iraq Stock Exchange . Central Asian Journal of Innovations on Tourism Management and Finance. 4, 11 (Nov. 2023), 37-50. DOI:https://doi.org/10.51699/cajitmf.v4i11.649.