“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 8 (January 25, 2023): 53–61. Accessed October 3, 2025. https://americanjournal.org/index.php/ajbmeb/article/view/344.