THE DEVELOPMENT OF A SCIENTIFIC THEORY OF AUDIT IS A REQUIREMENT OF TIME. INNOVATIVE ECONOMY, [S. l.], n. 1, p. 104–116, 2022. DOI: 10.37332/2309-1533.2022.1.14. Disponível em: https://inneco.org/index.php/innecoen/article/view/925. Acesso em: 16 oct. 2025.