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Keywords: credence goods
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): A1–A8.
Published: 22 January 2021
..., additional tests to audit around internal controls that do not meet the auditor's satisfaction, or additional shadow forensic work. While internal control auditing shares some characteristics with common credence goods, it also differs in two important ways. Patients who seek a medical opinion...