Applying the independence and objectivity standard (1100) for internal auditing and its impact on the external auditor’s procedures. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 66, p. 447–466, 2024. DOI: 10.34093/0ey8c279. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1431.. Acesso em: 16 may. 2024.