حنا م. م. س. ن. . .; عيسى أ. د. س. ك. . The impact of the mandatory adoption of IFRS/IAS Standards on the Complexity of the Audit Task and its Implications for Irregular Audit Practices.: An Analytical Study of the Opinions of a Sample of Academic and Professional Accountants in the Kurdistan Region of Iraq. Polytechnic Journal of Humanities and Social Sciences, [S. l.], v. 4, n. 2, p. 414-433, 2023. DOI: 10.25156/ptjhss.v4n2y2023.pp414-433. Disponível em: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1375. Acesso em: 3 jul. 2024.