KRITZINGER, J.; BARAC, K. The application of analytical procedures in the audit process : a South African perspective. Southern African Business Review, [S. l.], v. 21, p. 243–273, 2017. Disponível em: https://www.unisapressjournals.co.za/index.php/SABR/article/view/11142. Acesso em: 24 nov. 2025.