id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-285	Asst. Prof. Dr. Iman Shakir Mohammed; Mohammed Ali Hussein	THE IMPORTANCE OF TRAINING AND SCIENTIFIC QUALIFICATION OF THE EXTERNAL AUDITOR WHEN AUDITING FAIR VALUE ESTIMATES AND THEIR IMPACT ON INCREASING THE EFFECTIVENESS OF PROFESSIONAL SKEPTICISM AN ANALYTICAL STUDY FOR IRAQI AUDITING FIRMS	2022	9	.pdf	application/pdf	4160	151	42	These issues included: lack of technical knowledge (siriwardane et al ,2014:4) , prevalence of inactive markets in developing countries, difficulties associated with differences in the techniques used to ascertain fair values across different industries, general complexities in ascertaining fair values, incorporation of events and conditions into valuations and forward-looking forecasts, The basic means of disappearance from these fear either the study (Oyewo Babajide / 2019) included studies after the implementation of the measurement of fair value - the international standard for the preparation of financial reports number (13) in Nigeria, and it concluded that the most intense determination of the valuable values is not It seems that the size of these challenges in different industry sectors is similar in the characteristics of the auditing firm that affect the perception of the challenges, but there is agreement that the manipulation of the values of assets and liabilities without a market price during estimation, and taking advantage of the lack of information market for assets / Liabilities on the part of managers to manipulate financial statements, and the low level of training and scientific qualification of auditors are the most important challenges facing auditing fair value estimates. Abstract The study aimed to demonstrate the importance of training and scientific qualification and their impact on enhancing the efficiency of the external auditor in auditing fair value estimates and its reflection on the development of professional doubts for the auditor.	cache/ajbmeb-285.pdf	txt/ajbmeb-285.txt