THE ROLE OF THE EXTERNAL AUDITOR IN DETERMINING THE FAIR VALUE VALUES ACCORDING TO THE AUDITING STANDARD NO. (540) AN ANALYTICAL STUDY OF IRAQI AUDIT COMPANIES. Wor.Bul.Soc.Sci. [Internet]. 2023 Jan. 28 [cited 2026 Apr. 18];18:153-9. Available from: https://www.scholarexpress.net/index.php/wbss/article/view/2214