OMAR HAJI, N. .; FALIH JEJAN, B. . The Effect of COVID-19 Pandemic on the Auditing of Financial Statements- An Analytical Study in Kurdistan Region / Iraq. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 9, n. 1, p. 247-271, 2025. DOI: 10.25098/9.1.38. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/643. Acesso em: 12 feb. 2026.