(1)
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. J Univ Hum Dev 2025, 11 (1), 28-37. https://doi.org/10.21928/juhd.v11n1y2025.pp28-37.