ابراهيم د.ح. and عبدالله شيخ د.ص. 2023. The Role of the International Auditing Standard Quality Control for Auditing Financial Statements (220ISA) in Narrowing the Expectations Gap :: An Exploratory Study of the Opinions of a Sample of Certified Accountants and Auditors in the Kurdistan Region . Polytechnic Journal of Humanities and Social Sciences. 4, 1 (Feb. 2023), 16-33. DOI:https://doi.org/10.25156/ptjhss.v4n1y2023.pp16-33.