Dewi Saptantinah Puji Astuti and Aris Eddy Sarwono, “ANALYSIS OF THE EFFECT OF COMPETENCY AND INDEPENDENCE ON THE QUALITY OF AUDITED FINANCIAL STATEMENTS AUDIT RISK AS MEDIATION DURING THE COVID 19 PANDEMIC (Empirical Study on KAP in Central Java)”, IJSS, vol. 2, no. 2, pp. 1359–1366, Aug. 2022.