Rajaa Ali Abed and Ayad Hadi Abdulbari (2026) “THE ROLE OF INTERNATIONAL AUDITING STANDARD NO. (315) TO IDENTIFY THE RISKS OF MISSTATEMENT BY REVEALING EARNINGS MANAGEMENT PRACTICES”, Kyzylorda Scholarly Review, 3(2), pp. 84–94. Available at: https://bulletin.ouk.kz/index.php/bulletin/article/view/52 (Accessed: 30 July 2026).