Ghazali MHI. "Developing auditors ’tasks in raising the efficiency of environmental auditing to rationalize environmental costs "From the point of view of auditors and university academics . JEALS [Internet]. 2018 Apr. 30 [cited 2025 Dec. 20];2(6):123-97. Available from: https://www.ajsrp.ojsexpert.com/index.php/jeals/article/view/637