N. Zakaria, Z. . Shafii, S. . Salleh, M. . Mohd Hanefah, and M. I. H. Kamaruddin, “VIABILITY OF EXTERNAL SHARIAH AUDIT PRACTICE:: SMALL AND MEDIUM AUDIT PRACTITIONERS’ VIEWPOINTS”, I-iECONS, vol. 10, no. 1, pp. 130–135, Aug. 2023.