Abstract Reviews the book "Auditing Principles: A Systems-Based Approach," 5th ed., by Howard F. Stettler.
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Philip E. Fess
Philip E. Meyer
Boston University
The Accounting Review
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Fess et al. (Sat,) studied this question.
synapsesocial.com/papers/69ba426d4e9516ffd37a2b53 — DOI: https://doi.org/10.2308/tar-4490928