MAHMOOD, Khaween Ibrahim; MAHMOD, Ghazi Othman. The importance of analytical procedures in carrying out the audit process and its role in raising the efficiency of auditors Analytical study of a sample of academics and auditors working in the Kurdistan Region. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 18, n. 60, 3, p. 43–62, 2022. DOI: 10.25130/tjaes.18.60.3.3. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1300. Acesso em: 15 nov. 2026.