Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17
level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …