The impact of First-time Adoption of International Financial Reporting Standards in the audit procedures: applied research for a sample of banks listed in the Iraq Stock Exchange. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 158–176, 2024. DOI: 10.34093/tbesbn08. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1527.. Acesso em: 3 jul. 2024.