[1]
2026. The Impact of Adopting International Standard on Auditing No.701 on Transparency of Financial Reports. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 58, 1 (Jan. 2026), 27–40. DOI:https://doi.org/10.55562/jrucs.v58i1.3.