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Keywords: extended external reportClose
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 125–154.
Published: 01 February 2023
...Meiting Lu; Roger Simnett; Shan Zhou SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial...