Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor’s opinion: . Applied research in the National Insurance Company. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 431–441, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1236. Acesso em: 24 apr. 2025.