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Keywords: competence
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 105–125.
Published: 01 August 2021
...Eldar M. Maksymov SUMMARY Audit guidance requires auditors to assess management's competence with respect to internal controls over financial reporting (ICFR) based on the recommendations of COSO's integrated framework. The omission bias theory suggests that after internal control failures...