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Keywords: audit programs
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Journal Articles
The Accounting Review (2021) 96 (1): 251–272.
Published: 01 January 2021
... additional, relevant evidence in response to new information received during evidence collection. We address this experimentally by examining whether changing the focus of audit programs from plan-focused (i.e., focused on the planned audit procedures) to goal-focused (i.e., focused on the task goal...
Includes: Supplementary data