A Proposed Framework to Developing the Auditor’s Reporting in Iraq in Accordance With the International Standards on Auditing. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 10, n. 31, 2019. DOI: 10.34093/jafs.v10i31.371. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/371. Acesso em: 1 may. 2025.