Proposed audit procedures to re-evaluate oil and gas pipelines in accordance with international financial reporting standards(Retrieved search). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 396–414, 2024. DOI: 10.34093/mj1w3168. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1765. Acesso em: 29 apr. 2025.