THE IMPORTANCE OF TRAINING AND SCIENTIFIC QUALIFICATION OF THE EXTERNAL AUDITOR WHEN AUDITING FAIR VALUE ESTIMATES AND THEIR IMPACT ON INCREASING THE EFFECTIVENESS OF PROFESSIONAL SKEPTICISM AN ANALYTICAL STUDY FOR IRAQI AUDITING FIRMS. AJBMEB. 2022;7:34-42. Accessed October 3, 2025. https://americanjournal.org/index.php/ajbmeb/article/view/285