Abstract Reviews the book "An Experimental Study of Review of Preliminary Audit Strategy by External Auditors," by J.E. Boritz, B.G. Gaber and W.M. Lemon.
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Richard P. Brief (Sat,) studied this question.
synapsesocial.com/papers/69ba425c4e9516ffd37a2997 — DOI: https://doi.org/10.2308/tar-4490752
Richard P. Brief
The Accounting Review
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