Nibrisatul Hana (2026) “The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review”, Journal of Creative Power and Ambition (JCPA), 4(02), pp. 803–814. Available at: https://edujavare.com/index.php/jcpa/article/view/1713 (Accessed: 13 September 2026).