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Keywords: Audit process
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Journal Articles
Managerial Auditing Journal (2011) 26 (6): 482–500.
Published: 28 June 2011
... an audit and evaluating audit evidence. Michael Kend can be contacted at: michael.kend@rmit.edu.au © Emerald Group Publishing Limited 2011 Materiality Accounting firms Audit process Auditing The issue of materiality is central to the concepts of “sampling”, “tolerable error...

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