TY - JOUR T1 - Auditor’s Perception Regarding the Audit of Complex Estimates JO - BBR. Brazilian Business Review A1 - Francisco, Tales Campos A1 - Salotti, Bruno Meirelles SN - 1808-2386 UL - 10.15728/bbr.2024.1861.en VL - 22 Y1 - 2025 PB - Brazil ER -