@article{Mardan_2021, title={The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region -Iraq}, volume={5}, url={https://journals.cihanuniversity.edu.iq/index.php/cuejhss/article/view/404}, DOI={10.24086/cuejhss.v5n1y2021.pp93-100}, number={1}, journal={Cihan University-Erbil Journal of Humanities and Social Sciences}, author={Mardan, Firas}, year={2021}, month={Jun.}, pages={93-100} }