The role of compliance with smart data standards in improving audit quality : (applied research). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 69, p. 17–36, 2024. DOI: 10.34093/vgx0h779. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1919. Acesso em: 25 jan. 2025.