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Keywords: audit methodology
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
Published: 01 August 2014
... 2014 business risk auditing small and medium-sized audit practices (SMPs) auditing standards audit methodology A primarily substantive-based audit approach entails audit planning that principally focuses on business risk assessment that is limited to identifying and assessing...