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Critical audit matters, auditor tenure, nonprofessional investors, financial reporting quality
Client inquiry, note taking, memory accuracy, skeptical judgment
skepticism; client ill will; audit effectiveness; audit quality; auditor communications; auditor-client relationship
Time Budgets; Beyond Budgeting; Auditing; Public Accounting; Billable Hours
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Auditor Liability, Critical Audit Matters, Culpable Control Model, Jurors
Professional skepticism; States; Traits
audit judgment, misstatements, trust, ingratiation
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