Ahmed, A. P. D. K. O., and I. D. B. R. Yusuf. “The Application of the IFRS 9 International Financial Reporting Standard Has Influenced the Determination of auditors’ Liability When Auditing Credit Risks”. Khazayin of Economic and Administrative Sciences, vol. 2, no. 1, Mar. 2025, pp. 135-4, doi:10.69938/Keas.25020111.