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The challenges faced by the external audit industry in Brazil: an exploratory study

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Academic year: 2017

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Figure 2  – Evolution of the total of auditors registered at CVM
Figure 4  – Concentration (%) of audit firms registered at CVM by geographic region  Source: CVM Data as of July 27, 2015 analyzed by the author of the thesis
Figure 5  – Four theories of auditing
Figure 6  – Questionnaire – Master’s Thesis
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