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Which of the following isnota risk factor that the auditor should take into account when considering ...

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Which of the following isnota risk factor that the auditor should take into account when considering ...

Which of the following is not a risk factor that the auditor should take into account when considering the possibility of misappropriation of assets at an audit client?

▸ The presence of inventory items which are large in size and low in value

▸ Employees with access to cash who have adverse relationships with management

▸ The audit client announces required layoffs six months from now

▸ An approved vendor list to detect unauthorized or fictitious vendors is not properly controlled

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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