quality of financial reports, and the efficiency and accuracy of audits. Furthermore, this paper recommends that non-Big 4 … auditing courses, and modernizing auditing using AI. These implications lead to financial reports of enhanced quality. The … limitations, such as the lack of consideration of cyber-attack risks on drones, which may reduce the reliability of financial …

financial reports and statements for both central and local levels. The time interval for 14 years was analyzed through two … for each year, especially in times of pandemic COVID-19, c) the data were obtained from financial reports and statements …