SOFIA, N. N. FILSAFAT AUDITING. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, [S. l.], v. 2, n. 7, p. 310–316, 2024. Disponível em: https://jurnal.kolibi.org/index.php/neraca/article/view/1946. Acesso em: 11 jun. 2026.