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Keywords: error ratesClose
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 79–110.
Published: 01 May 2014
...Michael Durney; Randal J. Elder; Steven M. Glover SUMMARY: Changes in the accounting and auditing environments since the passage of Sarbanes-Oxley (SOX) and the creation of the Public Accounting Oversight Board (PCAOB) have likely impacted accounting population error rates and audit sampling...