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Keywords: Audit differences
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Journal Articles
Journal of Applied Accounting Research (2019) 20 (1): 41–62.
Published: 15 May 2019
... Licensed re-use rights only Audit adjustments Audit differences Audit risk model International standards on auditing Materiality Waived adjustments Audit adjustments are an important outcome of the audit, because the value of an audit lies in its ability to detect and correct...

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