Mahmood, Khaween Ibrahim, and Ghazi Othman Mahmod. “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, vol. 18, no. 60, 3, Dec. 2022, pp. 43-62, doi:10.25130/tjaes.18.60.3.3.