@phdthesis{repository22375,
           title = {Prosedur Audit Substantive Test Atas Hutang Usaha pada PT X oleh KAP Mohammad Yudhitama Al Kautsar},
            year = {2021},
          school = {Universitas Muhammadiyah Prof. DR. HAMKA},
             url = {http://repository.uhamka.ac.id/id/eprint/22375/},
          author = {Zahra Khairani, Sabrina}
}