The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region -Iraq
This study aimed to identify the most important challenges facing auditors when measuring fair value FVMs from three axes, namely identifying which challenges are most influencing auditors to direct attention towards them, and revealing the extent to which the inherent auditing risks are affected b...
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| Format: | Article |
| Language: | Arabic |
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Cihan University-Erbil
2021-06-01
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| Series: | Cihan University-Erbil Journal of Humanities and Social Sciences |
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| Online Access: | https://journals.cihanuniversity.edu.iq/index.php/cuejhss/article/view/404 |