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Purpose – To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of auditing standards, fraud cases, and other audit...
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Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001‐2006 for Auditing: A Journal of Practice & Theory , Managerial...
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