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Keywords: audit enquiry
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 153–175.
Published: 01 September 2012
... the profession can improve the reliability of evidence obtained through enquiry. However, there has been little empirical research on the audit enquiry process and its improvement ( Lee and Welker [2007 ] being an exception). FIGURE 1 CICA 360° Consideration of Reliability on Audit Enquiry—Replicated...
