Ahmed APDKO, Yusuf IDBR. The application of the IFRS 9 International Financial Reporting Standard has influenced the determination of auditors’ liability when auditing credit risks. KJEAS [Internet]. 2025 Mar. 24 [cited 2025 May 31];2(1):135-4. Available from: https://keas.uodiyala.edu.iq/index.php/kjeas/article/view/72