IMMEL , H. Do legal auditors have any legitimacy for SMEs? Theoretical analysis canvas. Revue Française d’Economie et de Gestion, [S. l.], v. 3, n. 10, 2022. Disponível em: https://www.revuefreg.fr/index.php/home/article/view/875. Acesso em: 14 mai. 2026.