Regulatory and Ethical Governance Framework for Implementing Artificial Intelligence in External Auditing: A Systematic Literature Review. International Journal of Scientific Research and Management (IJSRM), [S. l.], v. 13, n. 11, p. 9990–9998, 2025. DOI: 10.18535/. Disponível em: https://ijsrm.net/index.php/ijsrm/article/view/6778. Acesso em: 29 nov. 2025.