Santoso, Fadli, Indarsih Wulandari, and Dinda Pratiwi. “Evaluation of Sampling Techniques in Audit: A Qualitative Approach”. Golden Ratio of Auditing Research 3, no. 1 (January 30, 2023): 11–20. Accessed April 18, 2026. https://www.goldenratio.id/index.php/grar/article/view/373.