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Submitted on: 10 May 2008.
Revised on: 06 September 2008.
Accepted on: 03 October 2008.
___________________INTERNATIONAL JOURNAL OF AUDITING
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Submitted on: 16 January 2003.
Revised on: 15 May 2003.
Accepted on: 03 July 2003.
___________________INTERNATIONAL JOURNAL OF AUDITING
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