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Keywords: Audit documentation
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (4): 438–461.
Published: 24 May 2019
... will not. Audit documentation Audit review process Audit roles In several concept releases, accounting regulators have raised concerns about the sufficiency and effectiveness of review and supervision processes related to audit fieldwork (PCAOB, 2010 , 2015 , 2016b). Specifically, the Public Company...
