@article{francisco_salotti_2025,  title={Auditor’s Perception Regarding the Audit of Complex Estimates},  volume={22},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2024.1861.en},  DOI={10.15728/bbr.2024.1861.en},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Francisco, Tales Campos and Salotti, Bruno Meirelles},  year={2025},  pages={e20241861} }