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Keywords: audit procedure
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Journal Articles
Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom
Free
Journal of International Accounting Research 1–33.
Published: 23 April 2025
... descriptive evidence of audit partners’ heterogeneity in their KAM topic choices and the corresponding audit procedures. We then document that when an audit partner rotates within the same audit firm, the incoming partner tends to change KAMs and the corresponding audit work, and the characteristics...
