Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 442–462, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1237. Acesso em: 4 jul. 2025.