Maleha, S. and Ardini, L. 2026. The Moderating Role of Top Management Commitment in the Relationship Between Auditor Competence, Professional Skepticism, Risk-Based Internal Audit, and Audit Quality. Varied Knowledge Journal. 4, 1 (Jul. 2026), 268–278. DOI:https://doi.org/10.71094/vkj.v4i1.413.