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 … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … between the level of external auditors' reliance and the audit efficiency. This study is conducted in government organizations …