“Form That Is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : Applied Research”. Journal of Accounting and Financial Studies ( JAFS ), vol. 18, no. 63, July 2023, pp. 395-13, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1234.