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3Kathy Hurtt. 2005. Professional Skepticism: An Audit Specific Model and Measurement Scale.
4Loft Kopp, W. Morley Lemon, and Morina Rennie. 2003. A Model of Trust and Professional Skepticism in the Auditor - Client Relationship.
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6Nobuo Azuma. 2008. The Framework of INTOSAI Government Auditing Standards: In the Stream of International Convergence Government Auditing Review Volume 15.