PRATAMA, Miko. Comparison of International and Local Auditing Standards: Practical Implications. Golden Ratio of Auditing Research, [S. l.], v. 3, n. 2, p. 70–81, 2023. DOI: 10.52970/grar.v3i2.379. Disponível em: https://www.goldenratio.id/index.php/grar/article/view/379. Acesso em: 18 apr. 2026.