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Keywords: reliability
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Journal Articles
Accounting Horizons (2023) 37 (4): 1–8.
Published: 01 December 2023
... of evidence to support a conclusion. FIGURE 1 Audit Evidence Framework As shown above, auditors receive information from various sources. Auditors then must evaluate the attributes of this information to determine whether it will be used as audit evidence. Auditors evaluate the relevance and reliability...