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Keywords: service organizationsClose
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 209–250.
Published: 01 May 2013
..., PCAOB inspection reports cite deficiencies indicating that external auditors frequently do not perform proper procedures before relying on controls maintained by service organizations. In this paper, we examine the audit implications of clients' use of service organizations. Using the audit risk...