Rusida S, M., unian Nimrot, S., Evanta Tarigan, A. and Ginting, R.R. 2023. Factors Influencing Audit Opinion with Materiality as Moderation. International Journal of Social Science Research and Review. 6, 10 (Oct. 2023), 49-59. DOI:https://doi.org/10.47814/ijssrr.v6i10.1655.