Auditing and Accounting Cases 4th Edition by Deborah Freier,Jay Thibodeau

تمرين 4

Consult Paragraphs 14 and A8 (in Appendix A) of PCAOB Auditing Standard No. 5. Provide an example of both a preventive control and a detective control that could address the risk that a fraudulent top-side adjusting journal entry could be made by a member of management.