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  • ContentsContents
  • Article InfoArticle Info
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  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Root cause analysis in the audit profession
  • 3. Research methods
  • 4. Towards a root cause taxonomy
    • 4.1. Strategy and policy
    • 4.2. Systems and procedures
    • 4.3. Knowledge and understanding
    • 4.4. Time and capacity
    • 4.5. Human factors
    • 4.6. Client matters
  • 5. Concluding remarks
  • References
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