ABDESSAMED, H. A.; FATIHA, D. Digital transformation requirements for external audit. International journal of economic perspectives, [S. l.], v. 18, n. 12, p. 2283–2292, 2024. Disponível em: http://www.ijeponline.org/index.php/journal/article/view/774. Acesso em: 15 apr. 2026.