AL-RAMAHI, Hayder Kareem Kadhim. Audit Risks and Its Impact on The Effectiveness, Efficiency, and Implementation of Audit Procedures. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 20, n. 2, p. 509–534, 2024. DOI: 10.36325/ghjec.v20i2.15117. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/15117. Acesso em: 2 jul. 2026.