Ahmad , Barzan Hasan, Eram Jamal Mustafa, and Zryan Shalal Ibrahim. “The Role of Applying the International Auditing Standard (240) in Improving the Quality of the Auditor’s Report - an Analytical Study of the Opinions of a Sample of Auditors in the Kurdistan Region – Iraq”. Zanco Journal of Human Sciences 28, no. 6 (December 15, 2024): 249–273. Accessed May 5, 2026. https://zancojournal.su.edu.krd/index.php/JAHS/article/view/2429.