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Keywords: valuation specialists
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Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
..., predictive of client problems identified during the engagement. The use of a valuation specialist by auditors, associated with higher inherent risk and client specialist use, is a key decision: procedures performed by specialists have the highest yield in identifying problems. Auditor-client discussion...
Includes: Supplementary data