The role of audit procedures according to the International Auditing Standard (ISA No. 240) in detecting and limiting fraudulent practices. Economic and Administrative Studies Journal , [S. l.], v. 1, n. 4, p. 56–70, 2022. DOI: 10.58564/EASJ/1.4.2022.4. Disponível em: https://easj.aliraqia.edu.iq/index.php/easj/article/view/30. Acesso em: 27 jun. 2026.