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 ), [S. l.], v. 58, n. 1, p. 27–40, 2026. DOI: 10.55562/jrucs.v58i1.3. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/763. Acesso em: 20 jan. 2026.