Asst. Prof. Dr. Iman Shakir Mohammed, Mohammed Ali Hussein. AUDITING FAIR VALUE ESTIMATES IN LIGHT OF THE EFFECTIVENESS OF PROFESSIONAL SKEPTICISM AND THE CHALLENGES FACING THE EXTERNAL AUDITOR. AN ANALYTICAL STUDY OF IRAQI AUDITING FIRMS STUDY OF IRAQI AUDITING OFFICES AND COMPANIES. Wor.Bul.Man.Law. [Internet]. 2022Dec.30 [cited 2024Nov.25];17:175-89. Available from: https://scholarexpress.net/index.php/wbml/article/view/1903