“Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor’s opinion: Applied research in the National Insurance Company”, JAFS, vol. 18, no. 64, pp. 79–95, Sep. 2023, Accessed: Jul. 03, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1263