SUGIARTO; INDRA LUKMANA PUTRA; SANTI WIDHIYANTI. Smart Audit: The Role of AI, Risk Management, and Governance in Enhancing Audit Quality. Gorontalo Accounting Journal, [S. l.], v. 9, n. 1, p. 62–77, 2026. DOI: 10.32662/gaj.v9i1.4701. Disponível em: https://jurnal.unigo.ac.id/gaj/article/view/4701. Acesso em: 28 aug. 2026.