The Integration of Financial Auditing and Sustainability Assurance: Examining the Impact of Interdependence on Procedural Efficiency — An Empirical Study in the Libyan Context. Al-Farooq Journal of Sciences, [S. l.], v. 2, n. 4, p. 1071–1088, 2026. DOI: 10.65405/2tdtjs52. Disponível em: https://afjs.histr.edu.ly/index.php/afjs/article/view/847. Acesso em: 24 oct. 2026.