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Keywords: employee training
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Journal Articles
Client Employee Training and Audit Efficiency
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 73–99.
Published: 01 February 2024
...Christian Friedrich; W. Robert Knechel; Amin S. Sofla; Victor S. Zuiddam SUMMARY We investigate whether client employee training facilitates a more efficient audit. Our hypothesis is that training improves the ability of the client personnel to process transactions accurately, improve internal...
