SINAGA, V.; MANULLANG, E. J. R.; SIPAYUNG, H. N. R. Peran Materialitas Dalam Perencanaan Dan Pelaksanaan Audit. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), [S. l.], v. 7, n. 1, 2025. DOI: 10.28932/jafta.v7i1.11605. Disponível em: http://114.7.153.31/index.php/jafta/article/view/11605. Acesso em: 5 mar. 2026.