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An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment*

Joseph F. Brazel; Christopher P. Agoglia

Contemporary Accounting Research 2007 24(4), 1059-1083

This study investigates the effects of computer assurance specialist (CAS) competence and auditor accounting information system (AIS) expertise on auditor

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An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment*