IKHTIARI, K. Best Practices and Innovations in Modern Financial Statement Audits. Advances in Managerial Auditing Research, [S. l.], v. 1, n. 3, p. 135–145, 2023. DOI: 10.60079/amar.v1i3.277. Disponível em: http://advancesinresearch.id/index.php/AMAR/article/view/277. Acesso em: 15 sep. 2025.