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Keywords: substantive analytical procedure
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 143–162.
Published: 01 July 2024
...Kyunghee Yoon; Alexander Kogan; Miklos A. Vasarhelyi; Tim Pearce ABSTRACT Recent studies and new standards suggest that auditors can use information from expanded external sources to verify their clients’ financial information. We propose advanced substantive analytical procedures with external...