Impact of the Fourth Industrial Revolution on Independent Auditors and Audit Practices: A Study of the Correlation between Digitization and the Independent Auditing Profession. Journal of Academic Finance, [S. l.], v. 14, n. 2, p. 79–98, 2023. DOI: 10.59051/joaf.v14i2.700. Disponível em: https://www.scientific-society.com/AF/article/view/700. Acesso em: 24 feb. 2026.