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Keywords: waiving audit adjustments
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 103–124.
Published: 01 May 2011
... proposed adjustments waiving audit adjustments auditor-client relationship resolution of audit adjustments Auditors are required to detect and then to properly report misstatements ( DeAngelo 1981 ). We provide evidence on the disposition of proposed audit adjustments during a unique period...