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 and/or Paragraphs.03?.06 of AU Section 311. Based on your understanding of inherent riskassessment, identify three specific factors about BFAthat might cause you toelevate inherent risk. Briefly provide your rationale for each factor that youidentify.