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 Jul. 1 [cited 2025 Jun. 25];18(63):431-4. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1236