"External auditors’ reliance on internal auditors and its impact on external auditors’ independence: Evidence from Algerian audit environment", renaf, م 19, عدد 33, ص 281–296, يوليو 2025, تاريخ الوصول: أكتوبر 22, 2026. موجود في: https://journals.univ-chlef.dz/index.php/renaf/article/view/318