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Keywords: severity assessments
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 1–16.
Published: 01 November 2019
... that auditors' “unprompted” severity assessments do not incorporate the prudent official's evaluative perspective, as required by the standards, and a pre-decisional prompt to adopt this perspective tends to mitigate the resulting over-reliance on imprecise compensating controls and leads to more effective...