“Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research” (2023) Journal of Accounting and Financial Studies ( JAFS ), 18(63), pp. 395–413. Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1234 (Accessed: 19 December 2024).