ابراهيم د. ح. .; عبدالله شيخ د. ص. . . 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, [S. l.], v. 4, n. 1, p. 16-33, 2023. DOI: 10.25156/ptjhss.v4n1y2023.pp16-33. Disponível em: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1039. Acesso em: 29 apr. 2024.