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Keywords: on-site audits
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): P20–P28.
Published: 01 October 2024
... efficiency. They also found that in comparison to on-site audits, remote audits show increases in technology reliance, professional skepticism, workload, fatigue and frustration, risk-seeking attitudes, and team monitoring rigidity and decreases in auditor–client communication and cooperation efficiency...
