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 [Internet]. 2023 Sep. 30 [cited 2025 Mar. 11];18(64):79-95. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1263