Proposed guidance for attest engagements
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Edward E. Nusbaum; Judith Weiss
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Article
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1997
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John Wiley and Sons
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English
โ 379 KB
n this column we will discuss a proposed new service to be offered by accountants: an examination or review of Management's I Discussion and Analysis (MD&A), and new explicit guidance for the consideration of fraud in the course of an audit, which is already considered to be the auditor's responsibi