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Keywords: audit judgments
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Journal Articles
An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 249–269.
Published: 01 June 2013
... a summary discussion and implications of the study. audit judgments control deficiency internal control over financial reporting operating effectiveness material weakness Beginning in 2004, public company auditors who opine on client financial statements also express an opinion about...