00343pab a2200133 454500008004000000100002000040245005500060260000900115300001200124362000800136650001000144700001700154773003800171180718b2006   xxu||||| |||| 00| 0 eng d  aSaharwat, Kiran  aCan we measure the value of an auditor's judgment?  c2006  ap.3-28.  aOct  aAudit  aDavis, David  aJournal of Accounting and Finance