The impact of the risks of foreign currency positions in the audit procedures : Applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 60, p. 335–359, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1097.. Acesso em: 19 dec. 2024.