ANDRIYANTO, R. .; JANUARTI, I. . Implementing Artificial Intelligence in Auditing: A Systematic Literature Review of Trends, Challenges, and Adoption . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1925-1937, 2026. DOI: 10.33395/owner.v10i2.3389. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3389. Acesso em: 10 may. 2026.