What Did the Client Say? Auditor Memory of a Client Inquiry: a Study of Encoding Style and Note Taking
Client inquiry is a fundamental procedure for gathering audit evidence. Since inquiries are not audio- or video-recorded in practice, auditor memory is vital to the accuracy of evidence gathered in this manner. Due to the potential for error during memory encoding and retrieval, the effect of memory...
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| Format: | Others |
| Language: | English |
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University of North Texas
2015
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc801881/ |