INDRIANI, D.; TINANGON, J. J.; BUDIARSO, N. S. The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region). The Contrarian : Finance, Accounting, and Business Research, [S. l.], v. 3, n. 2, p. 113–124, 2024. DOI: 10.58784/cfabr.159. Disponível em: https://jurnal.ywnr.org/index.php/cfabr/article/view/159. Acesso em: 22 apr. 2026.