Proposed program to audit deferred organizational accounts in accordance with International Standards on Auditing. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 175–191, 2025. DOI: 10.34093/hzrypg29. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2196. Acesso em: 2 sep. 2025.