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Keywords: audit inquiry
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Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 95–114.
Published: 01 December 2022
... detection audit inquiry email inquiry linguistic-based cues External auditors have a responsibility to provide reasonable assurance that financial statements include no material misrepresentations owing to fraud ( PCAOB 2008 , AS 2401.01; AICPA 2020 , AU-C 240.05). Fraud risk assessment...