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 18, no. 60, 3 (December 31, 2022): 43–62. Accessed September 21, 2026. https://www.tjaes.org/index.php/tjaes/article/view/1300.