Proposed audit procedures for auditing IAS No (ias26): Accounting and reporting for retirement benefit plans. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 69, p. 480–491, 2024. DOI: 10.34093/d3t06s02. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1954.. Acesso em: 10 jan. 2025.