The role of the auditor in evaluating the risks of deposit insurance activity to reduce financial failure . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 177–191, 2024. DOI: 10.34093/21r7sw98. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1528. Acesso em: 10 may. 2025.