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Keywords: risk-based auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 153–171.
Published: 01 May 2011
... Seminar. Editor's note: Accepted by Ken Trotman. April 2009 September 2010 2011 management explanation management fraud risk-based auditing analytical procedures information presentation When planning an audit, an auditor's ability to effectively identify...