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Keywords: International Standards on Auditing (ISA)
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 247–269.
Published: 01 November 2014
... of the audit engagements to which the adjustments relate, such as inherent and control risk factors, client size, audit input, and the materiality threshold determined by the auditor for a specific engagement. The audits were conducted in accordance with International Standards on Auditing (ISA) by a Big 4...
Includes: Supplementary data
