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. TW [Internet]. 2024 Apr. 1 [cited 2026 Sep. 24];6(2):1879-922. Available from: https://journals.soran.edu.iq/index.php/Twejer/article/view/336