AUDITOR’S ABILITY DETECT FRAUD: EXPERIENCE, PROFESSIONAL SKEPTICISM, TIME PRESSURE, COMPETENCE. Accounting Studies and Tax Journal (COUNT), [S. l.], v. 2, n. 12, p. 753–764, 2025. DOI: 10.62207/282kyw46. Disponível em: https://ppipbr.com/index.php/count/article/view/919.. Acesso em: 3 may. 2026.