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Keywords: financial statement preparation
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Journal Articles
A Historical Assessment of a Key Auditor Independence Policy: Auditing Your Own Work
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (2): 11–20.
Published: 01 December 2020
... the provision of NAS to audit clients, he does not consider the specific case of bookkeeping services. auditor independence bookkeeping financial statement preparation nonaudit services The essential characteristic of auditors is their independence from their audit clients. Mautz and Sharaf...
