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Keywords: assurance expertiseClose
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 125–154.
Published: 01 February 2023
... 2022 2023 audit assurance audit quality assurance expertise independence extended external report Entities are increasingly providing nonfinancial information (NFI) to the market in the form of extended external reports (EER), such as Environmental, Social and Governance (ESG...