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2026. The Impact of Applying Hybrid Auditing on Improving the Quality and Efficiency of Auditing in Light of Digital Transformation and the Challenges of its Application at the Libyan Audit Bureau- a Field Study. Al-Mukhtar Journal of Economic Sciences. 13, 01 (Jun. 2026), 107–129. DOI:https://doi.org/10.54172/bqmr3w62.