Strategies Used by Auditors to Negotiate Accounting Estimates and Impact the Quality of Professional Work. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 69, p. 399–413, 2024. DOI: 10.34093/ma3nzq58. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1949.. Acesso em: 10 jan. 2025.