AZWAR ANWAR OTHMAN; ARSHAD SEDEEQ ABDULLAH; HALMAT FAQE HUSSEIN. The role of evidence according to the International Standard on Auditing (ISA 500) in improving audit quality A Survey Study of the Opinions of a Sample of Certified Public Accountants and Auditors in Erbil. Zanco Journal of Human Sciences , [S. l.], v. 29, n. SpC, p. 631–650, 2025. DOI: 10.21271/zjhs.29.SpC.30. Disponível em: https://zancojournal.su.edu.krd/index.php/JAHS/article/view/4124. Acesso em: 3 may. 2026.