DEVELOPING A STRUCTURED DUE DILIGENCE METHODOLOGY FOR AUDIT FIRMS: A RISK-BASED PERSPECTIVE. International Journal of Political Sciences and Economics, [S. l.], v. 5, n. 5, p. 118–127, 2026. DOI: 10.5281/zenodo.20068836. Disponível em: https://ijmri.de/index.php/ijpse/article/view/7331. Acesso em: 21 oct. 2026.