id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-344	Mohammed Ali Hussein; Asst. Prof. Dr. Iman Shakir Mohammed	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	2023	9	.pdf	application/pdf	4115	151	43	6- Grffith , Emilly E/ Christine J. Nolder/ Richard E. petty the elaboration like LaHood model Ameta – theory for synthesizing auditor judgment and decision-making research American accounting association , AVDITING : Likewise, auditors who have the ability to solve those problems, but do not have a sound knowledge base, their performance will be weak in some tasks, the auditor needs to perform the audit process with quality and efficiency so that he can express the opinion of the impartial technician in the financial statements fairly and honestly Therefore, the focus was on the concept of quality as one of the modern concepts in auditing that receives the attention of scientific bodies and societies that are interested in the field of auditing.	cache/ajbmeb-344.pdf	txt/ajbmeb-344.txt