Zakaria N, Shafii Z, Salleh S, Mohd Hanefah M, Kamaruddin MIH. VIABILITY OF EXTERNAL SHARIAH AUDIT PRACTICE:: SMALL AND MEDIUM AUDIT PRACTITIONERS’ VIEWPOINTS. I-iECONS [Internet]. 2023 Aug. 14 [cited 2025 Jul. 4];10(1):130-5. Available from: https://epiiecons.usim.edu.my/index.php/eproceeding/article/view/131