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Keywords: AS 3101
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Journal Articles
Accounting Horizons 1–18.
Published: 26 March 2024
...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...