HANIFAH, N.; NUGRAHANTI, T. P. From Informative to Generic: A Systematic Literature Review of Boilerplate KAM (Key Audit Matters) . Journal of General Education and Humanities, Bandung, Indonesia, v. 5, n. 1, p. 1411–1426, 2026. DOI: 10.58421/gehu.v5i1.1063. Disponível em: https://journal-gehu.com/index.php/gehu/article/view/1063. Acesso em: 22 apr. 2026.