“Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports”. Journal of Accounting and Financial Studies ( JAFS ), vol. 16, no. 55, May 2021, pp. 26-36, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/967.