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Accounting undergraduate Honors theses: Does industry level information affect auditors ’ assessment of client level risk

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The purpose of this study is to investigate whether auditors respond to industry-level information in their assessment of client-level risk and how this response affects audit outcomes.1 Auditing standards require auditors to consider risks of material misstatement from a variety of sources, including conditions in the company’s industry, when assessing risk (PCAOB AS 2110). | Accounting undergraduate Honors theses: Does industry level information affect auditors ’ assessment of client level risk

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