The role of audit procedures in strengthening tax return : applied research in the General Tax Authorit. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 66–88, 2025. DOI: 10.34093/0ffqpw51. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2266. Acesso em: 8 oct. 2025.