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Keywords: ethics
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 43 (1): 101–124.
Published: 01 February 2024
... nonaccounting practitioners) to use the ISAEs. The IAASB imposed conditions on such use, that an engagement’s underpinning ethics and quality control frameworks should be disclosed in the assurance report. Although this explicit determination may encourage wider use of ISAEs by nonaccounting practitioners...
Journal Articles