Activation of reliance on the financial statements audited by auditors Settling accounts in the tax process. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 6, n. 15, p. 177–199, 2014. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/189. Acesso em: 24 apr. 2026.