The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq.

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Title: The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq.
Alternate Title: Denetimde Beklenti Boşluğunun Daraltılmasında UDS 220'nin Etkisi: Irak’taki Denetçiler Üzerine Bir Araştırma.
Authors: AL-DALO, Ahmed Imad Hassan1, ÇİDEM, İbrahim2 Ibrahim.cidem@gop.edu.tr
Source: Trends in Business & Economics. Jan2026, Vol. 40 Issue 1, p60-72. 13p.
Database: Business Source Ultimate
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DbLabel: Business Source Ultimate
An: 191311773
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PubType: Academic Journal
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  Data: The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq.
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  Data: Denetimde Beklenti Boşluğunun Daraltılmasında UDS 220'nin Etkisi: Irak’taki Denetçiler Üzerine Bir Araştırma.
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  Data: <searchLink fieldCode="JN" term="%22Trends+in+Business+%26+Economics%22">Trends in Business & Economics</searchLink>. Jan2026, Vol. 40 Issue 1, p60-72. 13p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=191311773
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      – Type: doi
        Value: 10.16951/trendbusecon.1621098
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      – Code: eng
        Text: English
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        PageCount: 13
        StartPage: 60
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      – TitleFull: The Impact of ISA 220 on Narrowing the Expectation Gap in Audit: A Study on Auditors in Iraq.
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              Text: Jan2026
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              Y: 2026
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