Reflection of the audit of modern irrigation technologies according to the International Standard for Related Services 4400 “Revised” on the external auditor’s report. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 128–151, 2025. DOI: 10.34093/pyf7k743. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2194. Acesso em: 2 sep. 2025.