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Auditors’ usage of non financial data and information during the assessment of the risk of material misstatement for an audit engagement: A field study

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Audit firms that fail to detect fraud or material misstatements in the financial statements of their audit clients may suffer substantial monetary penalties and negative publicity in the event of audit failure. The present study investigates auditors’ perception regarding the use of non-financial data and information to verify the validity of financial data and information reported by an audit client during an audit engagement. | Auditors’ usage of non financial data and information during the assessment of the risk of material misstatement for an audit engagement: A field study