OWAIS, W.; BAWANEH, A. The Impact of Analytical Procedures on Enhancing the Professional Judgment of the Certified Public Accountant in Jorda. Jordan Journal of Business Administration, [S. l.], v. 17, n. 3, 2021. Disponível em: https://archives.ju.edu.jo/index.php/JJBA/article/view/105972. Acesso em: 1 may. 2026.