The effect of applying the international auditing standard (620) on auditor independence and improving audit quality - an analytical study of the opinions of a sample of academics and auditors in the Kurdistan Region – Iraq. Twejer Journal, Soran, Kurdistan regional Government,Iraq, v. 6, n. 2, p. 1879–1922, 2024. DOI: 10.31918/twejer.2362.44. Disponível em: https://journals.soran.edu.iq/index.php/Twejer/article/view/336. Acesso em: 24 sep. 2026.