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“THE IMPACT OF THE EXTERNAL AUDITOR’S PROCEDURES ACCORDING TO INTERNATIONAL AUDITING STANDARDS (320, 330) IN REDUCING SIGNIFICANT MISREPRESENTATIONS OF THE FINANCIAL STATEMENTS”, AJBMEB, vol. 14, pp. 1–14, Jul. 2023, Accessed: Oct. 02, 2026. [Online]. Available: https://americanjournal.org/index.php/ajbmeb/article/view/1036