The The Effect of Auditor Competence, Audit Complexity, and Auditor Time Budget Pressure on Audit Quality with The Information System Understanding as Moderating Variable. Journal of Accounting Inquiry, [S. l.], v. 1, n. 2, p. 154–163, 2022. DOI: 10.14421/jai.2022.1.2.154-163. Disponível em: https://ejournal.uin-suka.ac.id/febi/JAI/article/view/1877. Acesso em: 2 feb. 2026.