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S Surtikanti, D S Saleh, and Ali Jamaluddin. “Case Auditor Change in Indonesia”. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 5 (March 10, 2023): 685–690. Accessed November 7, 2025. https://proceedings.unikom.ac.id/index.php/icobest/article/view/201.