“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” (2023) American Journal of Business Management, Economics and Banking, 8, pp. 53–61. Available at: https://americanjournal.org/index.php/ajbmeb/article/view/344 (Accessed: 3 October 2025).