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Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 27, Iss 2 (2024)
The purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and lit
Externí odkaz:
https://doaj.org/article/7a4134f473194ed4abb231a3f7115fda