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audit risk
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extended procedures
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partitioning large datasets
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Empirical information on the small size effect bias relative to the false positive rejection error for Benford test-screening
Bao, Yan
;
Lee, Chuo-Hsuan
;
Heilig, Frank
;
Lusk, Edward J.
- In:
International journal of economics and finance
10
(
2018
)
2
,
pp. 1-9
Persistent link: https://www.econbiz.de/10011814851
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