Rahman, F. ., Putri, G. ., Wulandari, D. ., Pratama, D. ., & Permadi, E. . (2021). Auditing in the Digital Era: Challenges and Opportunities for Auditor. Golden Ratio of Auditing Research, 1(2), 86–98. https://doi.org/10.52970/grar.v1i2.367