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Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing.
Auditing Theory provides an innovative theory of auditing underpinning auditing practice, using the method of conceptual enquiry. It offers new insights into the nature of materiality, evidence, professional judgement, and scepticism in auditing.
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