Oktari, Komang Ani, I Wayan Widnyana, and Putu Kepramareni. 2020. “Determining the Quality of Audit Result With Risk-Based Audit Planning As a Moderating Variables in Regional Inspectorate of Klungkung”. International Journal of Contemporary Research and Review 11 (09):21856-67. https://doi.org/10.15520/ijcrr.v11i09.841.