Audit Evidence Concept, Classification and Collection Techniques in China and the US. Global Journal of Management and Business Research, [S. l.], v. 19, n. D5, p. 1–6, 2019. Disponível em: https://testing.journalofbusiness.org/index.php/GJMBR/article/view/2995. Acesso em: 4 feb. 2026.