# Enhancing auditors' critical thinking in audits of complex estimates

> Research article (Accounting Organizations and Society, 2018) · cited 59× · AI/ML

**Wikidata**: [openalex:W2808435475](https://www.wikidata.org/wiki/openalex:W2808435475)  
**Source**: https://4ort.xyz/entity/enhancing-auditors-critical-thinking-in-audits-of-complex-estimates