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Keywords: analytical procedures
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 139–181.
Published: 01 February 2013
...William F. Messier, Jr.; Chad A. Simon; Jason L. Smith SUMMARY This paper presents a comprehensive review of behavioral research on external auditors' use of analytical procedures published over the past two decades. We frame our review around four phases of the analytical procedures process...