id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-1036	Ali Lateef Ayyed Alghezi; Sarah Abdulameer Kamil Abugallal; Majid Gazi Hasan; Waad Hadi Abd	THE IMPACT OF THE EXTERNAL AUDITOR'S PROCEDURES ACCORDING TO INTERNATIONAL AUDITING STANDARDS (320, 330) IN REDUCING SIGNIFICANT MISREPRESENTATIONS OF THE FINANCIAL STATEMENTS	2023	14	.pdf	application/pdf	5659	187	32	Financial statement errors: Evidence from the Amiram, D., Bozanic, Z., & Rouen, E. Review of accounting studies distributional properties of financial statement numbers., 20 , 1540-1593. Accordingly, the external auditor will evaluate the extent to which information is presented and classified in the financial statements and reports in a fair and honest manner, and distinguish between unintended errors in the financial reports resulting from omissions in collecting or processing financial statements or in an incorrect accounting estimate, (Abd, Kareem, & Kadhim, 2019), and intended distortions in the financial statements resulting from misuse of entrusted funds.	cache/ajbmeb-1036.pdf	txt/ajbmeb-1036.txt