PERTIWI, Ira Sari; HERAWATI, Hetti. PENGARUH RISIKO AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 2, n. 1, p. 14–19, 2017. DOI: 10.32897/jsikap.v2i1.60. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/60. Acesso em: 18 jun. 2026.