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Technical

Why audit teams need the confidence to speak up

Susan Lightle, CPA (inactive), Ph.D.; Joseph F.... | Free | AICPA | 01 Jan 2017 | Journal of Accountancy

Audit
Foundational
Article

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Description
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This article explains the concept of "psychological safety" and its impact on CPA firms, with particular focus on audit teams.

Topics covered:

Assurance: Technical: Audit, Foundational
Firm practice management: Technical: Firm operations, Foundational

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