MINASYAN, M. PRE-ASSESSMENT OF FINANCIAL AUDIT DIGITAL TRANSFORMATION IN THE RA. Economics, Finance and Accounting , [S. l.], v. 3, n. 19, p. 159, 2026. DOI: 10.59503/29538009-2026.3.19-159. Disponível em: https://efa.am/index.php/efa/article/view/196. Acesso em: 10 nov. 2026.