INDRIANA, T.; WIDARSONO, A. Audit risk assessment in small enterprises gaps and challenges. Indonesia Auditing Research Journal, [S. l.], v. 15, n. 3, p. 300–310, 2026. DOI: 10.35335/arj.v15i3.686. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/686. Acesso em: 5 aug. 2026.