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Keywords: prudent official test
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 1–16.
Published: 01 November 2019
... to use the prudent official test are significantly more likely to consider the satisfaction of the prudent official as more important than the satisfaction of the client. Further, auditors who are prompted to adopt the prudent official's perspective exert more effort to evaluate the imprecise...