The Impact of Auditor Efficiency in Analytical Procedures and Its Reflection on the Quality of Financial Reporting . Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Special 2, p. 318–337, 2026. DOI: 10.56967/ejfb2026746. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/25. Acesso em: 21 jul. 2026.