Kimouche, B., and I. Charchafa. “Auditing Practices in Algeria under the Standard 505: An Empirical Study from the Views of Auditors”. Journal of Economic and Financial Research, vol. 11, no. 1, Dec. 2024, pp. 587-10, https://review.univ-oeb.dz/ojs.ecfi/index.php/jefr/article/view/44.