Aisyaturrahmi, A. 2021. Effective Audit Procedures: Is It Auditor’s Characters and Proffesional Sceptism Matters?. AKRUAL: Jurnal Akuntansi. 13, 1 (Sep. 2021), 83–93. DOI:https://doi.org/10.26740/jaj.v13n1.p83-93.