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| Author: | Newman, D. P. Patterson, E. Smith, R. |
| Title: | The influence of potentially fraudulent reports on audit risk assessment and planning |
| Journal: | Accounting Review
2001 : JAN, VOL. 76:1, p. 59-80 |
| Index terms: | Auditing Corporate audit Financial risk |
| Language: | eng |
| Abstract: | The authors consider how auditors assess the risk of fraudulent financial reporting and plan their audit where a possibly fraudulent auditee anticipates the assessment and planning process. |
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