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Keywords: 404(b)
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Journal Articles
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
..., the public knows little about what it gets from 404(b) audits beyond that produced by implementation of 404(a) and the financial audit. To our knowledge, there are no reliable resources or comprehensive data on (1) how control audits are produced, (2) how effective audit staff and audit partners...