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When assessing the risk for fraud, the auditor must be cognizant of the fact that

tunisia81

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When assessing the risk for fraud, the auditor must be cognizant of the fact that

When assessing the risk for fraud, the auditor must be cognizant of the fact that

▸ the existence of fraud risk factors means fraud exists.

▸ analytical procedures must be performed on revenue accounts.

▸ horizontal analysis is not useful in helping to determine unusual financial statement relationships.

▸ the auditor cannot make inquiries about fraud to company personnel who have no financial statement responsibilities.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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olsondi

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tunisia81 Author

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Thanks for your help!!

jamesbove

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this is exactly what I needed

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Smart ... Thanks!

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