AHMED , Ebrahim Mohammed; JAPEE , Gurudutta P. RISK-BASED AUDITING IN PRACTICE: A SYSTEMATIC REVIEW OF IMPLEMENTATION AND IMPACT. International Journal of Accounting & Finance Review, [S. l.], v. 16, n. 2, p. 9–14, 2025. DOI: 10.46281/ijafr.v16i1.2737. Disponível em: https://www.cribfb.com/journal/index.php/ijafr/article/view/2737. Acesso em: 21 dec. 2025.