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Hobaishi, Waheeb Abdulaziz Mohammed AL and Sharabi, Nabil Mohammed Saeed Al and Mehgani, Mareb Ahmed Abdullah AL and Mohammed, Abdullah Mohammed Nagi (2024) The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach. European Journal of Accounting, Auditing and Finance Research, 12 (3). pp. 97-114. ISSN 2053-4086(Print), 2053-4094(Online)