Arditiyan, Arma, and Dhini Suryandari. “Influences of Experiences, Competencies, Independence and Professional Ethics Toward The Accuracy of Audit Opinion Delivery through Auditors’ Professional Skepticism As An Intervening Variabel”. Accounting Analysis Journal 5, no. 3 (August 14, 2016): 238-247. Accessed May 3, 2024. https://journal.unnes.ac.id/sju/aaj/article/view/10851.