Ahmed, D. M., & Xdr, M. K. (2023). The effect of using the International Standard Auditing (220) related to quality control in reducing the phenomenon of opinion shopping among external auditors An analytical study of the opinions of a sample of external auditors in the Kurdistan Region of. Tikrit Journal of Administrative and Economic Sciences, 19(62, 1), 35–57. https://doi.org/10.25130/tjaes.19.62.1.3