CA NeWs Beta*: Third-party audit materials can lead to tunnel vision-AICPA SMARTBRIEF

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Monday, August 1, 2011

Third-party audit materials can lead to tunnel vision-AICPA SMARTBRIEF

The use of standardized audit materials can be a double-edged sword
for auditors, Dan Hevia writes. While these third-party materials can
be good backup to ensure that nothing is missed, becoming too
checklist-oriented is a risk, with auditors possibly losing sight of
the big picture, he writes

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