Auditing future forecast estimates using the Sherrod model and its reflection in the auditor’s report. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 364–379, 2024. DOI: 10.34093/ksrecr88. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1763. Acesso em: 29 apr. 2025.