MATAKUPAN, S. S.; ZAIMAR, F. R.; NISRINA, U. L.; LUKMAN, S. D. S.; HIDAYATULLAH, A. M. S. Factors Affecting Auditor Performance and Competence : A Systematic Literature Review. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 3, p. 456–466, 2025. DOI: 10.32832/neraca.v20i3.21481. Disponível em: http://150.107.142.43/index.php/neraca/article/view/21481. Acesso em: 5 apr. 2026.