The role of the auditor in allocating common costs in the gas industry and its reflection on the company’s performance: Applied Research in North Gas Company. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 16, n. 55, p. 49–65, 2021. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/970.. Acesso em: 3 may. 2024.