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Keywords: AS 3101
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Journal Articles
Critical Audit Matters: Recurring, Nonrecurring, and Intermittent
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2025) 39 (1): 27–44.
Published: 01 March 2025
...Brooke D. Beyer; Binod Guragai; Eric T. Rapley SYNOPSIS The Public Company Accounting Oversight Board (PCAOB) Auditing Standard (AS) 3101 requires auditor’s reports to include the communication of critical audit matters (CAMs). This study investigates the recurrence of CAM topics following...
Includes: Supplementary data
