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Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain

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Figure

Table 1. Prior research survey on the impact of mandatory audit firm rotation on audit costs
Figure 1. Expected Increase in Initial Year Audit Costs over Subsequent Year Audit Costs
Table 4. Respondents’ distribution according to current audit practices
Table 5 below shows the means and standard deviations
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