Moolman, Anneke Maré. “The Usefulness Of Analytical Procedures, Other Than Ratio And Trend Analysis, For Auditor Decisions”. International Business & Economics Research Journal (IBER) 16, no. 3 (June 30, 2017): 171-184. Accessed August 23, 2020. https://clutejournals.com/index.php/IBER/article/view/9976.