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Keywords: audit assurance
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 71–93.
Published: 01 November 2014
... critical audit matter nonprofessional investors estimation uncertainty audit assurance Regulators and standard setters have recently focused substantial attention on auditor communications to financial statement users ( CAQ 2013 ; PCAOB 2012 , 2013a ). As part of this discussion, both...
