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Keywords: Remote auditing
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Journal Articles
The challenges of remote auditing: an exploratory analysis of auditors in China
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 06 June 2025
...Lina Xu; Steven Dellaportas; Yuedong Li Purpose This study examines the implementation of fully remote auditing to explore the implications on audit evidence collection procedures and the quality thereof, and the impact on audit quality. Design/methodology/approach A total of 22 in-depth...
