“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”, AJBMEB, vol. 8, pp. 53–61, Jan. 2023, Accessed: Oct. 03, 2025. [Online]. Available: https://americanjournal.org/index.php/ajbmeb/article/view/344