THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY: THE MODERATING ROLE OF AUDITOR COMPETENCE. Accounting Studies and Tax Journal (COUNT), [S. l.], v. 3, n. 2, p. 898–912, 2026. DOI: 10.62207/qjw0we52. Disponível em: https://journal.ppipbr.com/index.php/count/article/view/1073.. Acesso em: 2 oct. 2026.