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Why audit teams need the confidence to speak up Logo aicpa

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

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