DIGITAL TRANSFORMATION AND AUDITOR COMPETENCE IN REALIZED AUDIT EFFICIENCY. Proceeding of SINERGY, [S. l.], v. 1, n. 1, p. 1307–1314, 2026. Disponível em: https://conference.unita.ac.id/index.php/proceeding-of-sinergy/article/view/763. Acesso em: 2 mar. 2026.