عمر نع, أحمد دم. 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 J. Hum. Soc. Sci. [Internet]. 2023Aug.25 [cited 2024Jul.3];4(2):159-65. Available from: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1331