Audit procedures and their role in auditing the change in foreign exchange rates. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 480–499, 2025. DOI: 10.34093/j74cwp60. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2310. Acesso em: 16 nov. 2025.