Al-Hassani, Waad Hadi, and Amani Jawad K. Al-Jabri. “A Proposed Model and Program for Evaluating Banking Performance According to the International Auditing Standard (520) Analytical Procedures Applied Research on a Sample of Commercial Banks Listed in the Iraqi Stock Exchange”. Tikrit Journal of Administrative and Economic Sciences 17, no. 55, 2 (September 30, 2021): 60–80. Accessed March 6, 2026. https://www.tjaes.org/ojs/index.php/tjaes/article/view/1353.