ابراهيم دح, عبدالله شيخ دص. 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 J. Hum. Soc. Sci. [Internet]. 2023Feb.3 [cited 2024Apr.29];4(1):16-33. Available from: https://journals.epu.edu.iq/index.php/ptjhss/article/view/1039