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Keywords: subsequent events
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 167–182.
Published: 01 August 2019
...Soon-Yeow Phang; Neil L. Fargher SUMMARY A judgment problem associated with auditing subsequent events is that auditors fail to adequately respond to subsequent events identified late in the audit. One possible source of this failure to respond could be that subsequent events are typically...
