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One salient message is that SSA first emerged in the 1990s as an attempt to enhance audit quality in response to changes in the audit environment. Another salient message is that SSA continues to equilibrate، نويسنده , , adapting to more recent environmental changes، نويسنده , , especially society’s demand for greater protection from financial-statement fraud. Such adaptation requires ongoing، نويسنده , , significant intellectual investments by audit practitioners and audit scholars/educators.، نويسنده ,
