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Arens and Loebbecke. Auditing Pendekatan Terpadu, Salemba Empat, Jakarta. Basic Statistic For Social Research. New York: Mac Millan Publishing Co. Pengaruh Pemeriksaan

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Elder, 2008, Auditing and Assurance Services: An Integrated Approach, 1.3th Edition, Pearson Prentice Hall Amin Widjaja Tunggal, 2012, Audit Kecurangan dan Akuntansi Forensik,