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Keywords: balancing acts
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 201–236.
Published: 01 May 2015
... their willingness to take enforcement action when necessary. Audit, therefore, appears to be a complex balancing act between capability and willingness. Ultimately, it is shown that because official arrangements designed to guarantee operational independence are unlikely to be effective, the reality of auditor...