Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics 3rd Edition by Jay Thibodeau,Deborah Freier

تمرين 1

Consult Paragraph 9 of PCAOB Auditing Standard No. 5. Based on your understanding of inherent risk assessment and the case information, identify three specific factors about Enron's business model in the late 1990s that might cause you to elevate inherent risk at Enron.