External Auditing as a Tool to Reducing the Expectation Gap and Enhance the Reliability of Financial Statements. Al-Furat Journal of Innovations in Management Sciences , [S. l.], v. 2, n. 1, p. 12–26, 2026. Disponível em: https://afjims.atu.edu.iq/index.php/ms/article/view/91. Acesso em: 3 oct. 2026.