Evaluating the quality of the auditor’s report on the financial statements in accordance with International Auditing Standards No. (701 and 705 : applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 223–240, 2024. DOI: 10.34093/4hq9ef54. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1532.. Acesso em: 27 dec. 2024.