HSB, M. F. R. . “Factors Which Will Affect The Business Risk Clients, Audit Risk, Business Risk Auditor, And Auditor’s Competency In Client Selection: Study On Auditor At KAP In Medan”. International Journal of Applied Finance and Business Studies, vol. 9, no. 2, Sept. 2021, pp. 41-49, doi:10.35335/ijafibs.v9i2.11.