The Role of the Process of Studying and Analyzing the Challenges Associated With Collecting Audit Evidence in Improving the Quality of the External Auditor Performance  Author’s Details: (1) Dr. Ali Qasim Hasan Al-Obaidi-Al-Nahrain University – College of Business Economics Baghdad, Republic of Iraq (2)Nouran Khalil Tariq-Al-Nahrain University – College of Business Economics Baghdad, Republic of Iraq …