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Keywords: audit testing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 53–77.
Published: 01 November 2021
... and easily implementable changes to language and tick marks can significantly curtail ghost ticking and therefore reduce its threat to audit quality. JEL Classifications: M40; M42. ghost ticking audit testing language self-references workpaper documentation We thank Douglas F. Prawitt...