The role of international auditing standard (320) of materiality in defining the analytical procedures of the auditor: Applied research in the Iraqi company for seed production. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 16, n. 56, p. 104–121, 2021. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/982.. Acesso em: 8 may. 2024.