Wijayanti, Nanda Debi, and Tantina Haryati. “Analysis of the Application of Key Audit Matters (KAM) in Accordance With Audit Standard 701 to Improve Audit Quality: Literature Review 2022-2024”. Primanomics : Jurnal Ekonomi & Bisnis 24, no. 1 (January 5, 2026): 122–131. Accessed June 22, 2026. https://jurnal.ubd.ac.id/index.php/PE/article/view/3826.