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

تمرين 1

Consult Paragraphs 5-8 of PCAOB Auditing Standard No. 8 and Paragraphs 7-10 of PCAOB Auditing Standard No. 12. Based on your understanding of inherent risk assessment, identify three specific factors about BFA that might cause you to elevate inherent risk. Briefly provide your rationale for each factor that you identify.