sp_depends is 100% accurate for tables functions and views. you cannot create any of those things with a dependency to another object unless the object exists.
because of the way procedures are allowed to be created, it can be incorrect for procedures if
1: the proc was created BEFORE the objects it uses were created.
2. the proc uses dynamic SQL.
if you recompile your procedures, you can fix #1 as the ALTER PROC syntax will put the dependencies back in for you if they were missing, but there's no way i know of to accurately get dynamic sql dependencies.
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