ابراهيم دريا حربي, and عبدالله شيخ د.ارشد صديق. “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, no. 1 (February 3, 2023): 16-33. Accessed April 29, 2024. https://journals.epu.edu.iq/index.php/ptjhss/article/view/1039.