Keywords:  Audit futures
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Journal Articles
Managerial Auditing Journal (1999) 14 (9): 468–478.
Published: 01 December 1999
... and requiring auditor rotation. Part two of the strategy proposes market‐based instruments, audit failure permits and audit disaster futures, to deal with remaining audit risk. Expectation gap Audit failure Audit futures Market‐based measures The “expectation gap” is an apt description...

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