“Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research”, JAFS, vol. 18, no. 63, pp. 395–413, Jul. 2023, Accessed: Dec. 19, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1234