Evaluating the quality of the auditor’s report on the financial statements in accordance with International Auditing Standards No. (701 and 705 : applied research. JAFS [Internet]. 2024 Jun. 30 [cited 2024 Jul. 3];19(67):223-40. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1532