عمر ن. ع. .; أحمد د. م. . . The Effect of Using the International Auditing Standard 220/ (Quality Control of Auditing the Financial Statements) in Reducing the Expectations Gap. : An Analytical Study of the Opinions of a Sample of External Auditors in the Kurdistan Region of Iraq. Polytechnic Journal of Humanities and Social Sciences, [S. l.], v. 4, n. 2, p. 159-165, 2023. DOI: 10.25156/ptjhss.v4n2y2023.pp159-165. Disponível em: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1331. Acesso em: 3 jul. 2024.