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Keywords: risk assessment
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Journal Articles
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 127–148.
Published: 20 May 2021
... significant inquiries of client personnel, both as part of the risk assessment process (e.g., SAS 99) and as part of their substantive work, understanding how assessment questions work, and what kinds of information can be inferred from using them may help auditors to conduct more effective and more efficient...