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AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 287–321.
Published: 01 May 2013
... expresses our views (the views of the authors), which may or may not correspond to views held by the PCAOB and its staff. Editor's note: Accepted by Jeffrey R. Cohen. March 2012 November 2012 2013 fraud auditing literature review SAS 99 Auditors are concerned with what...