Integrated reporting auditing according to GRI standards (300 & 400) and its reflection on audit procedures. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 520–540, 2025. DOI: 10.34093/q5qfbk76. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2119. Acesso em: 24 jun. 2025.