OKTAVIANTO MUIS, Ferry; DARMANSYAH, Darmansyah; WIDYASTUTI, Sri. Improving Auditor Competence and Audit Quality Through Artificial Intelligence Moderation in Modern Financial Statement Digitization. International Journal of Educational Review, Law And Social Sciences (IJERLAS), [S. l.], v. 6, n. 2, p. 233–245, 2026. DOI: 10.5281/zenodo.19893622. Disponível em: https://radjapublika.com/index.php/IJERLAS/article/view/5249. Acesso em: 30 apr. 2026.