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3AICPA, Codification of Statements on Auditing Standards (2003).
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7APB. 2000. Developments in the Audit Methodologies of Large Accounting Firms. APB monographCOSO. 2003. Enterprise Risk Management Framework. Exposure Draft.
8Eilifsen, A. , Knechel, W. R. and Wallage, P. 2001. Application of the Business Risk Audit Model: A Field Study, Accounting Horizons, Sep., p193-207.
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