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. 64, p. 79–95, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1263.. Acesso em: 3 jul. 2024.