Browsing General by Author "Carson, Elizabeth"

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Browsing General by Author "Carson, Elizabeth"

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  • Carson, Elizabeth; Ferguson, Andrew; Simnett, Roger (CPA Australia, 2006)
    Since the amendment of the audit reporting standard in 1996, the rate of qualifications for publicly listed companies has fallen to around 4%, much less than the pre-amendment qualification rate of around 15%-20%. This ...