Audit procedures revenues according to revenue standards (IPSAS 9) and (IPSAS 23) in the General Authority of Customs . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 127–143, 2025. DOI: 10.34093/7fr10422. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2135. Acesso em: 3 jul. 2025.