“Evaluating the Quality of the auditor’s Report on the Financial Statements in Accordance With International Auditing Standards No. (701 and 705 : Applied Research”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. 67 (June 30, 2024): 223–240. Accessed December 27, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1532.