Salih, H. R. and Sultan, A. S. . (2022) “The Requirements for The Formation of Audit Committees and Their Effects in Improving The Quality of Financial Reports and Narrowing the Expectation Gap: Case Study at Asiacell Communications, Private Equity Firm ”, The Scientific Journal of Cihan University– Sulaimaniya, 5(2), pp. 106-143. doi: 10.25098/5.2.6.