Fundamental factors for assessing controls: a semantic analysis

FinanceBond University,Gold Coast,Queensland 4229,AustraliaAcknowledgements: This paper has benefited from the comments made by thecommentators, Rich Lee and Norman Walker, and session participants at the UniversityofSouthern California'sAudit Judgement Symposium, Newport 1991. The rights to allerrors and omissions remain with the authors.

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