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The Audit Risk Model: An Empirical Test for Conditional Dependencies among Assessed Component Risks

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References

1996Audit Analytical Procedures: A Field Investigation*279 cited
1991Inherent risk assessment and audit firm technology: A contrast in world theories73 cited

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2012Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced28 cited
2012Do auditors assess inherent risk as if there are no controls?26 cited
2023Risk Assessment Using Predictive Analytics18 cited

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