A Proposed Framework to Developing the Auditor’s Reporting in Iraq in Accordance With the International Standards on Auditing. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 10, n. 31, 2019. DOI: 10.34093/jafs.v10i31.371. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/371.. Acesso em: 23 dec. 2024.