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Showing 1 to 1 of 1 for “"Auditing Complex Estimates"”.
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How Do Specialist Expertise, Auditor-Specialist Communication, And Time Pressure Affect Auditors’ Use Of Specialists’ Valuations?
… reliance on specialists’ work regarding complex estimates. Specifically, this paper examines how the relevance of specialists’ expertise (or the degree to which their prior experience matches the current task), the opportunity for auditor-specialist pairs to communicate, and the level of …