6.9. Notes

2. J. W. Harmeyer, S. P. Golden, and G. E. Summers, Conducting Internal Audit Interviews (Altamonte Springs, FL: Institute of Internal Auditors Research Foundation, 1994). Cited in Canadian Institute of Chartered Accountants, Audit Enquiry: Seeking More Reliable Evidence from Audit Enquiry (Toronto: CICA, 2000).

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