THE IMPORTANCE OF KNOWLEDGE IN INCREASING THE PERCEPTIONS OF THE EXTERNAL AUDITOR WHEN AUDITING FAIR VALUE ESTIMATES AND ITS REFLECTION ON THE EFFECTIVENESS OF PROFESSIONAL SKEPTICISM / AN ANALYTICAL STUDY OF IRAQI AUDITING FIRMS. American Journal of Business Management, Economics and Banking, [S. l.], v. 8, p. 53–61, 2023. Disponível em: https://americanjournal.org/index.php/ajbmeb/article/view/344. Acesso em: 3 oct. 2025.