عمر نێرگز عبدالكریم, and أحمد دلێر موسی. “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 4, no. 2 (August 25, 2023): 159-165. Accessed July 3, 2024. https://journals.epu.edu.iq/index.php/ptjhss/article/view/1331.