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Keywords: risk assessment
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 203–219.
Published: 01 February 2013
...Eric N. Johnson; John R. Kuhn, Jr.; Barbara A. Apostolou; John M. Hassell SUMMARY Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk assessments. However, little guidance is provided in the auditing standards...
