Delpiero Siringoringo ZI, Karsam K. Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation. jrssem [Internet]. 2025 Sep. 15 [cited 2025 Dec. 5];5(2):3223–3236. Available from: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1054