The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region -Iraq

The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region -Iraq

This study aimed to identify the most important challenges facing auditors when measuring fair value FVMs from three axes, namely identifying which challenges are most influencing auditors to direct attention towards them, and revealing the extent to which the inherent auditing risks are affected by...

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Bibliographic Details
Main Author:	Firas N. Mardan
Format:	Article
Language:	Arabic
Published:	Cihan University-Erbil 2021-06-01
Series:	Cihan University-Erbil Journal of Humanities and Social Sciences
Subjects:	External auditing Fair value Auditor Challenges Assessment Risk
Online Access:	https://journals.cihanuniversity.edu.iq/index.php/cuejhss/article/view/404

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