NOVIRA SUCIPTO, Tia. Relationship Between Competence and Independence Referring to Standards General, Field Work Standards, and Reporting Standards as Auditor’s Professional Responsibilities. International Conference Epicentrum of Economic Global Framework, [S. l.], p. 674–681, 2024. Disponível em: https://proceeding.pancabudi.ac.id/index.php/ICEEGLOF/article/view/197. Acesso em: 13 dec. 2025.