Adoption of International Auditing Standard No. 700 and its impact on the auditor’s report on the financial statements (applied research). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 119–138, 2024. DOI: 10.34093/kh2ht002. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1735. Acesso em: 1 may. 2025.