AHMAD, B. H. The role of International Auditing Standard (520) in reducing the expectations gap in the audit process : A survey study from the perspective of auditors and academics in the Kurdistan Region / Iraq. Journal of University of Human Development, [S. l.], v. 11, n. 1, p. 28–37, 2025. DOI: 10.21928/juhd.v11n1y2025.pp28-37. Disponível em: https://journals.uhd.edu.iq/index.php/juhd/article/view/1359. Acesso em: 22 jan. 2025.