G. Adi Yuniarta, M. . Arie Wahyuni, K. . Sri Sinta Dewi and, and K. . Sartikawati, “Evaluation of Remote Audit Implementation Based on the Perspective of Auditee Fraud Opportunities Due to the Covid-19 Pandemic”, KSS, vol. 9, no. 4, pp. 690–713, Jan. 2024.