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tunisia81 tunisia81
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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.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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olsondiolsondi
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analytical procedures must be performed on revenue accounts.
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tunisia81
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