The impact of the external auditor’s report according to ISA (705) on the decision to grant credit by application in a sample of Iraqi banks. Entrepreneurship Journal for Finance and Business, [S. l.], v. 4, n. 1, p. 203–218, 2023. DOI: 10.56967/ejfb2023252. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/279. Acesso em: 19 jul. 2026.