RUIZ, Juan Ignacio; OLOCCO, Verónica. The adoption of Artificial Intelligence in external audit processes: barriers, challenges and opportunities. Revista Tecnológica - ESPOL, Guayaqui, EC, v. 37, n. 2, p. 285–299, 2025. DOI: 10.37815/rte.v37n2.1328. Disponível em: https://rte.espol.edu.ec/index.php/tecnologica/article/view/1328. Acesso em: 12 feb. 2026.