DEBY ARACHEL; AZIS, N. L.; PUTRI, F. O.; ITA, I.; FADLY, M.; ASLIANA, N. Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 3, p. 514–521, 2025. Disponível em: http://150.107.142.43/index.php/neraca/article/view/21913. Acesso em: 14 dec. 2025.