Rajaa Ali Abed, Ayad Hadi Abdulbari. THE ROLE OF INTERNATIONAL AUDITING STANDARD NO. (315) TO IDENTIFY THE RISKS OF MISSTATEMENT BY REVEALING EARNINGS MANAGEMENT PRACTICES. KSR [Internet]. 2026 Jul. 21 [cited 2026 Jul. 30];3(2):84-9. Available from: https://bulletin.ouk.kz/index.php/bulletin/article/view/52