AL-SHUJAIRI, M.; BAMERNI, H. Auditing Expectations Gap and Bridging Requirements Field Study of the Views of a Sample of External Auditors and the Beneficiaries in the Iraqi Kurdistan Region. TANMIYAT AL-RAFIDAIN, [S. l.], v. 32, n. 98, p. 291–315, 2010. DOI: 10.33899/tanra.2010.161901. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/30182. Acesso em: 8 sep. 2025.