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Keywords: audit methodologies
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 75–98.
Published: 01 August 2016
...Emer Curtis; Christopher Humphrey; W. Stuart Turley SUMMARY This paper examines the impact of the development of Business Risk Auditing (BRA) on international audit standard setting and the implications regarding the potential for innovation in auditing practice. BRA was an audit methodology...