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Showing 1 to 1 of 1 for “"audit inspections"”.
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Learning from others’ deficiencies: How group affiliation and election basis jointly affect auditors’ effective use of inspection feedback
… and internal inspectors typically select audit engagements to inspect using a risk-based approach (i.e. they pick those they predict are more likely to have deficiencies). While reducing the amount of resources needed to find audit deficiencies, this approach can perversely influence the …