Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research. JAFS [Internet]. 2023 Jul. 1 [cited 2025 Jun. 25];18(63):395-413. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1234