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Keywords: criteria
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 49–75.
Published: 01 August 2024
... of the services in each area. Using a framework for the expansion of assurance services, we analyze these features by asking: (1) Does the subject matter relate to financial information or controls? (2) Are criteria available to evaluate the subject matter? The answers allow us to categorize each area based...
Includes: Supplementary data