“Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company”, JAFS, vol. 18, no. 63, pp. 442–462, Jul. 2023, Accessed: Dec. 19, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1237