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 [Internet]. 2023 Jan. 25 [cited 2025 Oct. 3];8:53-61. Available from: https://americanjournal.org/index.php/ajbmeb/article/view/344