“Peningkatan Kualitas Audit : Standar Auditing dan Sistem Pengendalian Mutu ”, jsikap. jurnal. sist. inf. audit. dan perpajak., vol. 9, no. 2, hlm. 67–76, Jul 2025, Diakses: Jul 18, 2026. Tersedia pada: https://stag-jurnal.usbypkp.ac.id/index.php/sikap/article/view/4398