Adoption of International Auditing Standard No. 700 and its impact on the auditor’s report on the financial statements (applied research). JAFS [Internet]. 2024 Sep. 30 [cited 2025 Apr. 29];19(68):119-38. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1735