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Keywords: audit risk assessment
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 207–229.
Published: 01 May 2023
... role in audit risk assessment, as it can improve the auditor’s understanding of the client’s business, including financial performance. Prior research has examined the relationship between a variety of sources of NFI and financial performance. Economic and industrial indicators ( Lev 1980 ), market...
Includes: Supplementary data
