“The Role of Analytical Procedures in Minimizing Audit Expectation Gap (AEG): A Survey of Academics and External Auditors in Palestine”, BJMAS, vol. 4, no. 6, pp. 18–28, Nov. 2023, Accessed: Dec. 15, 2025. [Online]. Available: https://www.bjmas.org/index.php/bjmas/article/view/697