Asmara RY, Iqbal M. Do Financial Audit Procedures Enhance Fraud Detection? The Role of Professional Skepticism among Public Accounting Firm Auditors in DKI Jakarta. JIAKES [Internet]. 2026 Feb. 28 [cited 2026 Jul. 18];14(1):321-6. Available from: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4701