Audit procedures revenues according to revenue standards (IPSAS 9) and (IPSAS 23) in the General Authority of Customs . JAFS [Internet]. 2025 Jun. 30 [cited 2025 Jul. 3];20(71):127-43. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2135