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Keywords: audit judgments
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 249–269.
Published: 01 June 2013
... audit judgments control deficiency internal control over financial reporting operating effectiveness material weakness AS No. 5 ( PCAOB 2007 , ¶64) specifically notes that “The severity of a deficiency does not depend on whether a misstatement actually has occurred but rather on whether...